<SUBMISSION>
<ACCESSION-NUMBER>0001179110-06-019943
<TYPE>3/A
<PUBLIC-DOCUMENT-COUNT>2
<PERIOD>20061012
<FILING-DATE>20061017
<DATE-OF-FILING-DATE-CHANGE>20061017
<ISSUER>
<COMPANY-DATA>
<CONFORMED-NAME>ASHWORTH INC
<CIK>0000820774
<ASSIGNED-SIC>2320
<IRS-NUMBER>841052000
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>1031
</COMPANY-DATA>
<BUSINESS-ADDRESS>
<STREET1>2765 LOKER AVE WEST
<CITY>CARLSBAD
<STATE>CA
<ZIP>92008
<PHONE>7604386610
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>2765 LOKER AVENUE WEST
<CITY>CARLSBAD
<STATE>CA
<ZIP>92008
</MAIL-ADDRESS>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>CHARTER GOLF INC
<DATE-CHANGED>19920703
</FORMER-COMPANY>
</ISSUER>
<REPORTING-OWNER>
<OWNER-DATA>
<CONFORMED-NAME>Admiral Advisors, LLC
<CIK>0001329989
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>1231
</OWNER-DATA>
<FILING-VALUES>
<FORM-TYPE>3/A
<ACT>34
<FILE-NUMBER>001-14547
<FILM-NUMBER>061148419
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>666 THIRD AVENUE
<STREET2>26TH FLOOR
<CITY>NEW YORK
<STATE>NY
<ZIP>10017
<PHONE>212-201-4841
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>666 THIRD AVENUE
<STREET2>26TH FLOOR
<CITY>NEW YORK
<STATE>NY
<ZIP>10017
</MAIL-ADDRESS>
</REPORTING-OWNER>
<REPORTING-OWNER>
<OWNER-DATA>
<CONFORMED-NAME>RAMIUS CAPITAL GROUP LLC
<CIK>0001050154
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>1231
</OWNER-DATA>
<FILING-VALUES>
<FORM-TYPE>3/A
<ACT>34
<FILE-NUMBER>001-14547
<FILM-NUMBER>061148421
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>666 THIRD AVENUE
<STREET2>26TH FLOOR
<CITY>NEW YORK
<STATE>NY
<ZIP>10017
<PHONE>2128457900
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>666 THIRD AVENUE
<STREET2>26TH FLOOR
<CITY>NEW YORK
<STATE>NY
<ZIP>10017
</MAIL-ADDRESS>
</REPORTING-OWNER>
<REPORTING-OWNER>
<OWNER-DATA>
<CONFORMED-NAME>SOLOMON JEFFREY M
<CIK>0001275922
</OWNER-DATA>
<FILING-VALUES>
<FORM-TYPE>3/A
<ACT>34
<FILE-NUMBER>001-14547
<FILM-NUMBER>061148422
</FILING-VALUES>
<MAIL-ADDRESS>
<STREET1>666 THIRD AVENUE 26TH FL
<CITY>NEW YORK
<STATE>NY
<ZIP>10017
</MAIL-ADDRESS>
</REPORTING-OWNER>
<REPORTING-OWNER>
<OWNER-DATA>
<CONFORMED-NAME>COHEN PETER A
<CIK>0001042589
</OWNER-DATA>
<FILING-VALUES>
<FORM-TYPE>3/A
<ACT>34
<FILE-NUMBER>001-14547
<FILM-NUMBER>061148425
</FILING-VALUES>
<BUSINESS-ADDRESS>
<PHONE>2128457909
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>666 THIRD AVE
<STREET2>26TH FL
<CITY>NEW YORK
<STATE>NY
<ZIP>10017
</MAIL-ADDRESS>
</REPORTING-OWNER>
<REPORTING-OWNER>
<OWNER-DATA>
<CONFORMED-NAME>C4S & CO LLC
<CIK>0001267474
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>1231
</OWNER-DATA>
<FILING-VALUES>
<FORM-TYPE>3/A
<ACT>34
<FILE-NUMBER>001-14547
<FILM-NUMBER>061148426
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>666 THIRD AVENUE
<STREET2>26TH FLOOR
<CITY>NEW YORK
<STATE>NY
<ZIP>10017
<PHONE>2128457909
</BUSINESS-ADDRESS>
</REPORTING-OWNER>
<REPORTING-OWNER>
<OWNER-DATA>
<CONFORMED-NAME>Starboard Value & Opportunity Fund, LLC
<CIK>0001329988
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>1231
</OWNER-DATA>
<FILING-VALUES>
<FORM-TYPE>3/A
<ACT>34
<FILE-NUMBER>001-14547
<FILM-NUMBER>061148427
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>666 THIRD AVENUE
<STREET2>26TH FLOOR
<CITY>NEW YORK
<STATE>NY
<ZIP>10017
<PHONE>212-201-4841
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>666 THIRD AVENUE
<STREET2>26TH FLOOR
<CITY>NEW YORK
<STATE>NY
<ZIP>10017
</MAIL-ADDRESS>
</REPORTING-OWNER>
<REPORTING-OWNER>
<OWNER-DATA>
<CONFORMED-NAME>STARK MORGAN B
<CIK>0001267535
</OWNER-DATA>
<FILING-VALUES>
<FORM-TYPE>3/A
<ACT>34
<FILE-NUMBER>001-14547
<FILM-NUMBER>061148424
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>666 THIRD AVENUE
<STREET2>26TH FLOOR
<CITY>NEW YORK
<STATE>NY
<ZIP>10017
<PHONE>2128457909
</BUSINESS-ADDRESS>
</REPORTING-OWNER>
<REPORTING-OWNER>
<OWNER-DATA>
<CONFORMED-NAME>Parche, LLC
<CIK>0001329983
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>1231
</OWNER-DATA>
<FILING-VALUES>
<FORM-TYPE>3/A
<ACT>34
<FILE-NUMBER>001-14547
<FILM-NUMBER>061148420
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>666 THIRD AVENUE
<STREET2>26TH FLOOR
<CITY>NEW YORK
<STATE>NY
<ZIP>10017
<PHONE>212-201-4841
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>666 THIRD AVENUE
<STREET2>26TH FLOOR
<CITY>NEW YORK
<STATE>NY
<ZIP>10017
</MAIL-ADDRESS>
</REPORTING-OWNER>
<REPORTING-OWNER>
<OWNER-DATA>
<CONFORMED-NAME>STRAUSS THOMAS W
<CIK>0001043935
</OWNER-DATA>
<FILING-VALUES>
<FORM-TYPE>3/A
<ACT>34
<FILE-NUMBER>001-14547
<FILM-NUMBER>061148423
</FILING-VALUES>
<BUSINESS-ADDRESS>
<PHONE>2128457909
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>666 THIRD AVE
<STREET2>26TH FL
<CITY>NEW YORK
<STATE>NY
<ZIP>10017
</MAIL-ADDRESS>
</REPORTING-OWNER>
<DOCUMENT>
<TYPE>3/A
<SEQUENCE>1
<FILENAME>edgar.xml
<DESCRIPTION>FORM 3/A -
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3/A</documentType>

    <periodOfReport>2006-10-12</periodOfReport>

    <dateOfOriginalSubmission>2006-10-16</dateOfOriginalSubmission>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000820774</issuerCik>
        <issuerName>ASHWORTH INC</issuerName>
        <issuerTradingSymbol>ASHW</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001329988</rptOwnerCik>
            <rptOwnerName>Starboard Value &amp; Opportunity Fund, LLC</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>666 THIRD AVENUE</rptOwnerStreet1>
            <rptOwnerStreet2>26TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10017</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle></officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001267474</rptOwnerCik>
            <rptOwnerName>C4S &amp; CO LLC</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>666 THIRD AVENUE</rptOwnerStreet1>
            <rptOwnerStreet2>26TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10017</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
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            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle></officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001042589</rptOwnerCik>
            <rptOwnerName>COHEN PETER A</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>666 THIRD AVENUE</rptOwnerStreet1>
            <rptOwnerStreet2>26TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10017</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
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            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle></officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001267535</rptOwnerCik>
            <rptOwnerName>STARK MORGAN B</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>666 THIRD AVENUE</rptOwnerStreet1>
            <rptOwnerStreet2>26TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10017</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
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            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle></officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001043935</rptOwnerCik>
            <rptOwnerName>STRAUSS THOMAS W</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>666 THIRD AVENUE</rptOwnerStreet1>
            <rptOwnerStreet2>26TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10017</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
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            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle></officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001275922</rptOwnerCik>
            <rptOwnerName>SOLOMON JEFFREY M</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>666 THIRD AVENUE</rptOwnerStreet1>
            <rptOwnerStreet2>26TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10017</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
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            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
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            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001050154</rptOwnerCik>
            <rptOwnerName>RAMIUS CAPITAL GROUP LLC</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>666 THIRD AVENUE</rptOwnerStreet1>
            <rptOwnerStreet2>26TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10017</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle></officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001329983</rptOwnerCik>
            <rptOwnerName>Parche, LLC</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>666 THIRD AVENUE</rptOwnerStreet1>
            <rptOwnerStreet2>26TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10017</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
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            <officerTitle></officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001329989</rptOwnerCik>
            <rptOwnerName>Admiral Advisors, LLC</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>666 THIRD AVENUE</rptOwnerStreet1>
            <rptOwnerStreet2>26TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10017</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle></officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock, $.001 par value</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1261034</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F2"/>
                    <footnoteId id="F3"/>
                    <footnoteId id="F4"/>
                    <footnoteId id="F5"/>
                    <footnoteId id="F6"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F2"/>
                    <footnoteId id="F3"/>
                    <footnoteId id="F4"/>
                    <footnoteId id="F5"/>
                    <footnoteId id="F6"/>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See footnotes</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F2"/>
                    <footnoteId id="F3"/>
                    <footnoteId id="F4"/>
                    <footnoteId id="F5"/>
                    <footnoteId id="F6"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock, $.001 par value</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>240198</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F2"/>
                    <footnoteId id="F3"/>
                    <footnoteId id="F4"/>
                    <footnoteId id="F5"/>
                    <footnoteId id="F6"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F2"/>
                    <footnoteId id="F3"/>
                    <footnoteId id="F4"/>
                    <footnoteId id="F5"/>
                    <footnoteId id="F6"/>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See footnotes</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F2"/>
                    <footnoteId id="F3"/>
                    <footnoteId id="F4"/>
                    <footnoteId id="F5"/>
                    <footnoteId id="F6"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Performance Grant</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F5"/>
                <footnoteId id="F6"/>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F5"/>
                <footnoteId id="F6"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F5"/>
                <footnoteId id="F6"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <footnoteId id="F5"/>
                    <footnoteId id="F6"/>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See footnotes</value>
                    <footnoteId id="F5"/>
                    <footnoteId id="F6"/>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">The Reporting Persons are members of the Knightspoint Group, which consists of Knightspoint Partners II, L.P. (&quot;Knightspoint&quot;), Michael Koeneke, David Meyer, Knightspoint Partners LLC, Peter A. Cohen, Morgan B. Stark, Thomas W. Strauss, Jeffrey M. Solomon, Ramius Capital Group, L.L.C. (&quot;Ramius&quot;), Knightspoint Capital Management II LLC, Parche, LLC (&quot;Parche&quot;), Admiral Advisors, LLC (&quot;Admiral&quot;), Starboard Value and Opporutnity Master Fund Ltd. (&quot;Starboard&quot;), C4S &amp; Co., L.L.C. (&quot;C4S&quot;), Black Sheep Partners, LLC, Black Sheep Partners II, LLC and Brian Black.</footnote>
        <footnote id="F2">Starboard and Parche directly own 1,261,034 and 240,198 shares of Common Stock, respectively. As the investment manager of Starboard and the managing member of Parche, Admiral may be deemed to beneficially own the 1,261,034 shares and the 240,198 shares, respectively, of Common Stock beneficially owned by Starboard and Parche.  As the sole member of Admiral, Ramius may be deemed to beneficially own the 1,261,034 shares and the 240,198 shares, respectively, of Common Stock beneficially owned by Starboard and Parche.  As the managing member of Ramius, C4S may be deemed to beneficially own the 1,261,034 shares and 240,098 shares of Common Stock beneficially owned by Starboard and Parche, respectively.</footnote>
        <footnote id="F3">As the managing members of C4S, each of Peter A. Cohen, Morgan B. Stark, Jeffrey M. Solomon and Thomas W. Strauss may be deemed to beneficially own the 1,261,034 shares and 240,198 shares of Common Stock beneficially owned by Starboard and Parche, respectively. Each of Messrs. Cohen, Stark, Solomon and Strauss disclaims beneficial ownership of such shares of Common Stock.</footnote>
        <footnote id="F4">Black Sheep Partners, LLC and Black Sheep Partners II, LLC directly own 34,842 shares and 26,836 shares of Common Stock, respectively.  As the managing director of Black Sheep Partners, LLC and Black Sheep Partners II, LLC, Messrs. Black may be deemed to beneficially own the 34,842 shares and 26,836 shares of Common Stock beneficially owned by Black Sheep Partners, LLC and Black Sheep Partners II, LLC.</footnote>
        <footnote id="F5">For services provided in connection with their investment in Ashworth, Inc., Knightspoint Partners LLC receives an amount equal to 11% of the profits realized by Parche and Starboard on their investment in Ashworth, Inc., which currently consists of 1,501,232 shares of Common Stock of Ashworth, Inc. Knightspoint Partners also receives an amount equal to 15% of the profits realized by Blacksheep Partners, LLC and Black Sheep Partners II, LLC on their investment in Ashworth, Inc. which currently consists of 61,678 shares of Common Stock of Ashworth, Inc.  &quot;Profits&quot; are defined as pre-tax capital gains (losses) plus dividends less applicable broker fees and allocated Transaction Expenses. &quot;Transaction Expenses&quot; are defined as any direct expenses incurred by the group in connection with the investment including documented legal, travel and other &quot;out of pocket&quot; expenses.</footnote>
        <footnote id="F6">Except for Messrs. Cohen, Stark, Solomon and Strauss who have disclaimed beneficial ownership above, each Reporting Person disclaims beneficial ownership of these securities except to the extent of its pecuniary interest, and this report shall not be deemed to be an admission that any Reporting Person is the beneficial owner of these securities for purposes of Section 16 or for any other purpose.</footnote>
    </footnotes>

    <remarks>This Form 3 amendment is being filed for the purpose of attaching the Power of Attorney which was inadvertently omitted from the original filing and to correct cross-references to footnotes.</remarks>

    <ownerSignature>
        <signatureName>/s/ Jeffrey M. Solomon for Starboard Value and Opportunity Master Fund Ltd.</signatureName>
        <signatureDate>2006-10-17</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>/s/ Jeffrey M. Solomon for C4S &amp; Co., L.L.C.</signatureName>
        <signatureDate>2006-10-17</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>/s/ Jeffrey M. Solomon, as Attorney-in-Fact for Peter A. Cohen</signatureName>
        <signatureDate>2006-10-17</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>/s/ Jeffrey M. Solomon, as Attorney-in-Fact for Morgan B. Stark</signatureName>
        <signatureDate>2006-10-17</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>/s/ Jeffrey M. Solomon, as Attorney-in-Fact for Thomas W. Strauss</signatureName>
        <signatureDate>2006-10-17</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>/s/ Jeffrey M. Solomon</signatureName>
        <signatureDate>2006-10-17</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>/s/ Jeffrey M. Solomon for Ramius Capital Group, L.L.C.</signatureName>
        <signatureDate>2006-10-17</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>/s/ Jeffrey M. Solomon for Parche, LLC</signatureName>
        <signatureDate>2006-10-17</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>/s/ Jeffrey M. Solomon for Admiral Advisors, LLC</signatureName>
        <signatureDate>2006-10-17</signatureDate>
    </ownerSignature>
</ownershipDocument>
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<TYPE>EX-24
<SEQUENCE>2
<FILENAME>starboard_poa.htm
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      <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>POWER OF ATTORNEY</font></B></p>

      <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

      <p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>The undersigned hereby appoints </font><b><font size=2>Peter A. Cohen</font></b><font size=2>, </font><b><font size=2>Morgan B. Stark</font></b><font size=2>, </font><b><font size=2>Thomas W. Strauss </font></b><font size=2>and </font><b><font size=2>Jeffrey M. Solomon</font></b><font size=2>, or any of them, his true and lawful attorney-in fact and agent to execute for and on behalf of the undersigned all Forms 3, 4 and 5 required to be filed under Section 16(a) of the Securities Exchange Act of 1934 and the rules thereunder as a result of the undersigned's beneficial ownership of, or participation in a group with respect to, securities directly or indirectly beneficially owned by Ramius Capital Group, L.L.C. or any of its affiliates, of </font><b><font size=2>Ashworth, Inc.</font></b><font size=2>, and granting unto said attorney-in-fact and agent full power and authority to do and
      perform each and every act and thing which he might or could do in person, hereby ratifying and confirming all that said attorney-in-fact and agent may lawfully do or cause to be done by virtue hereof. The authority of Peter A. Cohen, Morgan B. Stark, Thomas W. Strauss and Jeffrey M. Solomon, or any of them, under this Power of Attorney shall remain in full force and effect with respect to the undersigned until the undersigned is no longer required to file Forms 3, 4, and 5 unless revoked earlier in writing.</font></p>

      <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

      <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Date: October  13, 2006</font></p>

      <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


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                  <p ><font size=2>/s/ Peter A. Cohen</font></p></td> </tr></table>
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              <td width="156" nowrap valign=top ><p><font size=1>&nbsp;</font></p></td>

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                  <p ><font size=2>---------------------------------------</font></p></td> </tr></table>
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              <td width="156" nowrap valign=top ><p><font size=1>&nbsp;</font></p></td>

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                  <p ><font size=2>Peter A. Cohen</font></p></td> </tr></table>
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      <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

      <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


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                  <p ><font size=2>/s/ Morgan B. Stark</font></p></td> </tr></table>
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              <td width="156" nowrap valign=top ><p><font size=1>&nbsp;</font></p></td>

              <td width="229" nowrap valign=top >
                  <p ><font size=2>---------------------------------------</font></p></td> </tr></table>
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              <td width="156" nowrap valign=top ><p><font size=1>&nbsp;</font></p></td>

              <td width="125" nowrap valign=top >
                  <p ><font size=2>Morgan B. Stark</font></p></td> </tr></table>
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      <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

      <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


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              <td width="156" nowrap valign=top ><p><font size=1>&nbsp;</font></p></td>

              <td width="167" nowrap valign=top >
                  <p ><font size=2>/s/ Jeffrey M. Solomon</font></p></td> </tr></table>
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              <td width="156" nowrap valign=top ><p><font size=1>&nbsp;</font></p></td>

              <td width="229" nowrap valign=top >
                  <p ><font size=2>---------------------------------------</font></p></td> </tr></table>
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              <td width="156" nowrap valign=top ><p><font size=1>&nbsp;</font></p></td>

              <td width="148" nowrap valign=top >
                  <p ><font size=2>Jeffrey M. Solomon</font></p></td> </tr></table>
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      <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

      <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


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              <td width="156" nowrap valign=top ><p><font size=1>&nbsp;</font></p></td>

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                  <p ><font size=2>/s/ Thomas W. Strauss</font></p></td> </tr></table>
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              <td width="156" nowrap valign=top ><p><font size=1>&nbsp;</font></p></td>

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                  <p ><font size=2>---------------------------------------</font></p></td> </tr></table>
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                  <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12pt'><font size=1>&nbsp;</font></p> </td>
              <td width="144" nowrap valign=top style='padding:0in 0in 12.0pt 0in; '>
                  <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0in'><font size=2>Thomas W. Strauss</font></p> </td> </tr></table>
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