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):  August 10, 2006
                                                     ---------------

                              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 of   (Commission File Number)  (I.R.S. Employer
        Incorporation)                                    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 August 10, 2006,
Jacuzzi Brands, Inc. issued a press release to announce the Company's quarterly
results for the third quarter of fiscal year 2006. 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 August 10, 2006  announcing
                 the  Company's quarterly results for the
                 third quarter of fiscal year 2006.




                                   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:  August 10, 2006          JACUZZI BRANDS, INC.




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