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 12, 2004

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





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




      777 S. Flagler Drive, Suite 1100, West Palm Beach, FL        33401
--------------------------------------------------------------------------------
            (Address of Principal Executive Offices)             (Zip Code)



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



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








Item 12.   Results of Operations and Financial Condition

The following information is furnished pursuant to Item 12, "Results of
Operations and Financial Condition." On August 12, 2004, Jacuzzi Brands, Inc.
issued a press release to announce the Company's results for the third quarter
of fiscal 2004. A copy of the press release is attached hereto as Exhibit 99.1
and is hereby incorporated by reference.










                                   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.


                                       JACUZZI BRANDS, INC.


Date: August 12, 2004                  By: /s/ Steven C. Barre
                                           -------------------------------------
                                           Name: Steven C. Barre
                                           Title: Senior Vice President,
                                                  General Counsel and Secretary