<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>pdm36x16-1.txt
<DESCRIPTION>LETTER FROM KPMG
<TEXT>

                                  Exhibit 16.1



May 9, 2001

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Ladies and Gentlemen:

We are currently principal accountants for Johnson Outdoors, Inc. and, under the
date of November 6, 2000, we reported on the consolidated financial statements
of Johnson Outdoors, Inc. and subsidiaries as of and for the years ended
September 29, 2000 and October 1, 1999. On May 3, 2001, we were notified that
our appointment as principal accountants will be terminated upon completion of
the limited review of the results for the second quarter of the year ending
September 28, 2001. We have read Johnson Outdoors, Inc.'s statements included
under Item 4 of its Form 8-K dated May 9, 2001, and we agree with such
statements except as follows:

     o    We are not in a position to agree or disagree with Johnson Outdoors
          Inc.'s statement that the Registrant's Audit Committee approved the
          decision to change independent accountants.

     o    We are not in a position to agree or disagree with Johnson Outdoors
          Inc.'s statement that the Registrant has engaged Andersen as its new
          independent accountants, to act as the principal accountants in
          auditing the Registrant's financial statements or that the Registrant
          has not consulted with Andersen regarding any of the matters
          identified in Item 304(a)(2)(i) or (ii) of Regulation S-K.


Very truly yours,

/s/ KPMG LLP

KPMG LLP
</TEXT>
</DOCUMENT>
