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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000897069-02-000407.txt : 20020524
<SEC-HEADER>0000897069-02-000407.hdr.sgml : 20020524
<ACCEPTANCE-DATETIME>20020524113806
ACCESSION NUMBER:		0000897069-02-000407
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20020517
ITEM INFORMATION:		Changes in registrant's certifying accountant
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20020524

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			JOHNSON OUTDOORS INC
		CENTRAL INDEX KEY:			0000788329
		STANDARD INDUSTRIAL CLASSIFICATION:	 [3949]
		IRS NUMBER:				391536083
		STATE OF INCORPORATION:			WI
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-16255
		FILM NUMBER:		02661802

	BUSINESS ADDRESS:	
		STREET 1:		1326 WILLOW RD
		CITY:			STURTEVANT
		STATE:			WI
		ZIP:			53177
		BUSINESS PHONE:		4148841500

	MAIL ADDRESS:	
		STREET 1:		1326 WILLOW RD
		STREET 2:		STE400
		CITY:			STURTEVANT
		STATE:			WI
		ZIP:			53177

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	JOHNSON WORLDWIDE ASSOCIATES INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>pdm334a.txt
<DESCRIPTION>FORM 8-K
<TEXT>
                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                             -----------------------

                                    FORM 8-K

                                 CURRENT REPORT


                       Pursuant to Section 13 or 15(d) of
                       the Securities Exchange Act of 1934

                             -----------------------


                   Date of Report
                   (Date of earliest
                   event reported):     May 17, 2002


                              Johnson Outdoors Inc.
             ------------------------------------------------------
             (Exact name of registrant as specified in its charter)


   Wisconsin                        0-16255                     39-1536083
- ---------------                    -----------                  ----------
(State or other                  (Commission File              (IRS Employer
jurisdiction of                      Number)                 Identification No.)
incorporation)


                    555 Main Street, Racine, Wisconsin 53403
          ------------------------------------------------------------
          (Address of principal executive offices, including zip code)


                                 (262) 631-6600
                         -------------------------------
                         (Registrant's telephone number)


                  1326 Willow Road, Sturtevant, Wisconsin 53177
                  ---------------------------------------------
                          (Registrant's Former Address)
<PAGE>
Item 4.   Changes in Registrant's Certifying Accountant.
- ------    ---------------------------------------------

          (a)  Previous Independent Accountants.
               --------------------------------

               (i) On May 17, 2002, Johnson Outdoors Inc., a Wisconsin
               corporation (the "Registrant"), notified Arthur Andersen LLP
               ("Andersen") that its appointment as principal accountants was
               terminated. Prior to this dismissal, Andersen was engaged by the
               Registrant as the principal accountants to audit the Registrant's
               financial statements. The Audit Committee of the Board of
               Directors of the Registrant approved the decision to change
               independent accountants.

               (ii) The reports of Andersen on the financial statements for the
               fiscal year ending September 28, 2001 (Andersen was not the
               Registrant's accountant for the fiscal year ended September 29,
               2000) contained no adverse opinion or disclaimer of opinion and
               were not qualified or modified as to uncertainty, audit scope or
               accounting principle.

               (iii) In connection with Andersen's audit for the fiscal year
               ending September 28, 2001 (Andersen was not the Registrant's
               accountant for the fiscal year ended September 29, 2000), the
               Registrant has had no disagreements with Andersen on any matter
               of accounting principles or practices, financial statement
               disclosure, or auditing scope or procedure, which disagreements
               if not resolved to the satisfaction of Andersen would have caused
               Andersen to make reference thereto in their report on the
               financial statements for such year.

               (iv) The Registrant has requested that Andersen furnish it with a
               letter addressed to the Securities and Exchange Commission
               stating whether or not it agrees with the above statements. A
               copy of such letter, dated May 24, 2002, is filed as Exhibit 16.1
               to this Current Report on Form 8-K.

          (b)  New Independent Accountants.
               ---------------------------

               (i) As of May 17, 2002, the Registrant has engaged Ernst & Young
               LLP as its new independent accountants, to act as the principal
               accountants in auditing the Registrant's financial statements.
               During the two most recent fiscal years and through May 17, 2002,
               the Registrant has not consulted with Ernst & Young LLP regarding
               any of the matters identified in Item 304(a)(2)(i) or (ii) of
               Regulation S-K.

                                      -2-
<PAGE>
Item 7.   Financial Statements, Pro Forma Financial Information and Exhibits.
- ------    ------------------------------------------------------------------

          (a) Not applicable.

          (b) Not applicable.

          (c) Exhibits. The following exhibit is being filed herewith:
              --------

              (16.1) Letter dated May 24, 2002 from Andersen.

<PAGE>
                                   SIGNATURES
                                   ----------

          Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                        JOHNSON OUTDOORS INC.


Dated:   May 24, 2002                   By: /s/ Helen P. Johnson-Leipold
                                           ------------------------------------
                                           Helen P. Johnson-Leipold
                                            Chief Executive Officer
<PAGE>
                   Exhibit Index to Current Report on Form 8-K
                   -------------------------------------------

Exhibit
Number        Description
- ------        -----------

(16.1)        Letter dated May 24, 2002 from Andersen.

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>3
<FILENAME>pdm334c.txt
<DESCRIPTION>LETTER
<TEXT>

Exhibit 16.1



Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

May 24, 2002


Dear Sir/Madam:

We have read Item 4(a) included in the Form 8-K dated May 24, 2002, of Johnson
Outdoors, Inc. (the Company) to be filed with the Securities and Exchange
Commission and are in agreement with the statements contained therein, with the
exception of the reference to the approval by the Company's Audit Committee of
the Board of Directors' recommendation to change independent accountants, of
which we have no knowledge.

Very truly yours,


/s/ Arthur Andersen LLP
ARTHUR ANDERSEN LLP



Copy to:
Mr. Paul A. Lehmann
Chief Financial Officer
Johnson Outdoors, Inc.

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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