UNITED STATES
                       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):  December 12, 2005
                                                     -----------------

                              JACUZZI BRANDS, INC.
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             (Exact Name of Registrant as Specified in its Charter)


          Delaware                    1-14557                   22-3568449
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(State of other Jurisdiction      (Commission File           (I.R.S. Employer
     of Incorporation)                 Number)            Identification Number)



    777 S. Flagler Drive, West Tower, Suite 1100, West Palm Beach, FL 33401
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               (Address of principal executive offices) (Zip Code)


                                 (561) 514-3838
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              (Registrant's Telephone Number, Including Area Code)


                                 Not Applicable
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          (Former Name or Former Address, if Changed Since Last Report)


[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR
    230.425)

[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
    240.14a-12)

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
    Act (17 CFR 240.14d-2(b))

[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
    Act (17 CFR 240.13e-4(c))




Item 2.02.  Results of Operations and Financial Condition.

     The following information is being "furnished" in accordance with General
Instruction B.2. of Form 8-K and shall not be deemed "filed" for purposes of
Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange
Act"), or otherwise subject to the liabilities of that section, nor shall it be
deemed to be incorporated by reference in any filing under the Securities Act of
1933, as amended, or the Exchange Act. On December 12, 2005, Jacuzzi Brands,
Inc. issued a press release to announce the Company's quarterly results for the
fourth quarter and fiscal year ended September 30, 2005. A copy of the press
release is attached hereto as Exhibit 99.1 and is hereby incorporated by
reference.


Item 9.01.  Financial Statements and Exhibits.

       (c)      Exhibits.

       99.1     Press Release dated December 12, 2005 announcing the Company's
                quarterly results for the fourth quarter and fiscal year ended
                September 30, 2005.




                                   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.


Date:  December 12, 2005            JACUZZI BRANDS, INC.



                             By:    /S/  STEVEN C. BARRE
                                ------------------------------------------------
                                Name:  Steven C. Barre
                                Title: Senior Vice President and General Counsel