<?xml version="1.0"?>
<!-- - EDGAR Ease Plus 1.0                                   07/25/03  TT    -->
<ownershipDocument>
    <schemaVersion>X0201</schemaVersion>

    <documentType>5</documentType>
   <periodOfReport>2003-09-27</periodOfReport>
   <notSubjectToSection16>0</notSubjectToSection16>
    <form3HoldingsReported>0</form3HoldingsReported>

    <form4TransactionsReported>0</form4TransactionsReported>

    <issuer>
        <issuerCik>0001056874</issuerCik>
        <issuerName>JACUZZI BRANDS INC</issuerName>
        <issuerTradingSymbol>JJZ</issuerTradingSymbol>
   </issuer>
   <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001224010</rptOwnerCik>
            <rptOwnerName>DEVINE DONALD</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>PHILLIPS POINT - WEST TOWER</rptOwnerStreet1>
            <rptOwnerStreet2>777 FLAGLER DRIVE, STE 1108</rptOwnerStreet2>
            <rptOwnerCity>WEST PALM BEACH</rptOwnerCity>
            <rptOwnerState>FL</rptOwnerState>
            <rptOwnerZipCode>33401</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
         <isDirector>0</isDirector>
         <isOfficer>1</isOfficer>
         <isTenPercentOwner>0</isTenPercentOwner>
         <isOther>0</isOther>
         <officerTitle>PRESIDENT &amp; COO</officerTitle>
      </reportingOwnerRelationship>
   </reportingOwner>
 <nonDerivativeTable>
   <nonDerivativeHolding>
      <securityTitle>
         <value>Common Stock</value>
      </securityTitle>
      <postTransactionAmounts>
         <sharesOwnedFollowingTransaction>
           <value>72000</value>
         </sharesOwnedFollowingTransaction>
      </postTransactionAmounts>
      <ownershipNature>
         <directOrIndirectOwnership>
            <value>D</value>
         </directOrIndirectOwnership>
      </ownershipNature>
   </nonDerivativeHolding>
   <nonDerivativeTransaction>
      <securityTitle>
         <value>Common Stock</value>
      </securityTitle>
      <transactionDate>
         <value>2003-09-27</value>
      </transactionDate>
      <transactionCoding>
         <transactionFormType>5</transactionFormType>
         <transactionCode>J</transactionCode>
         <equitySwapInvolved>0</equitySwapInvolved>
            <footnoteId id="F1"/>
      </transactionCoding>
      <transactionAmounts>
         <transactionShares>
           <value>1130</value>
         </transactionShares>
         <transactionPricePerShare>
           <value>0.00</value>
         </transactionPricePerShare>
         <transactionAcquiredDisposedCode>
           <value>A</value>
         </transactionAcquiredDisposedCode>
      </transactionAmounts>
      <postTransactionAmounts>
         <sharesOwnedFollowingTransaction>
           <value>1599</value>
            <footnoteId id="F1"/>
         </sharesOwnedFollowingTransaction>
      </postTransactionAmounts>
      <ownershipNature>
         <directOrIndirectOwnership>
            <value>I</value>
         </directOrIndirectOwnership>
         <natureOfOwnership>
            <value>Held in employee RSIP account</value>
         </natureOfOwnership>
      </ownershipNature>
   </nonDerivativeTransaction>
 </nonDerivativeTable>
 <derivativeTable>
   <derivativeHolding>
      <securityTitle>
         <value>Stock Option</value>
      </securityTitle>
      <conversionOrExercisePrice>
         <value>2.82</value>
      </conversionOrExercisePrice>
      <exerciseDate>
         <value>2006-12-04</value>
      </exerciseDate>
      <expirationDate>
         <value>2012-12-04</value>
      </expirationDate>
      <underlyingSecurity>
         <underlyingSecurityTitle>
           <value>Stock Option</value>
         </underlyingSecurityTitle>
         <underlyingSecurityShares>
           <value>65000</value>
         </underlyingSecurityShares>
      </underlyingSecurity>
      <postTransactionAmounts>
         <sharesOwnedFollowingTransaction>
           <value>65000</value>
         </sharesOwnedFollowingTransaction>
      </postTransactionAmounts>
      <ownershipNature>
         <directOrIndirectOwnership>
           <value>D</value>
         </directOrIndirectOwnership>
      </ownershipNature>
   </derivativeHolding>
   <derivativeHolding>
      <securityTitle>
         <value>Stock Option</value>
      </securityTitle>
      <conversionOrExercisePrice>
         <value>3.82</value>
      </conversionOrExercisePrice>
      <exerciseDate>
         <value>2006-06-10</value>
      </exerciseDate>
      <expirationDate>
         <value>2012-06-10</value>
      </expirationDate>
      <underlyingSecurity>
         <underlyingSecurityTitle>
           <value>Stock Option</value>
         </underlyingSecurityTitle>
         <underlyingSecurityShares>
           <value>250000</value>
         </underlyingSecurityShares>
      </underlyingSecurity>
      <postTransactionAmounts>
         <sharesOwnedFollowingTransaction>
           <value>250000</value>
         </sharesOwnedFollowingTransaction>
      </postTransactionAmounts>
      <ownershipNature>
         <directOrIndirectOwnership>
           <value>D</value>
         </directOrIndirectOwnership>
      </ownershipNature>
   </derivativeHolding>
   <derivativeHolding>
      <securityTitle>
         <value>Stock Option</value>
      </securityTitle>
      <conversionOrExercisePrice>
         <value>4.52</value>
      </conversionOrExercisePrice>
      <exerciseDate>
         <value>2007-04-21</value>
      </exerciseDate>
      <expirationDate>
         <value>2013-04-21</value>
      </expirationDate>
      <underlyingSecurity>
         <underlyingSecurityTitle>
           <value>Stock Option</value>
         </underlyingSecurityTitle>
         <underlyingSecurityShares>
           <value>100000</value>
         </underlyingSecurityShares>
      </underlyingSecurity>
      <postTransactionAmounts>
         <sharesOwnedFollowingTransaction>
           <value>100000</value>
         </sharesOwnedFollowingTransaction>
      </postTransactionAmounts>
      <ownershipNature>
         <directOrIndirectOwnership>
           <value>D</value>
         </directOrIndirectOwnership>
      </ownershipNature>
   </derivativeHolding>
 </derivativeTable>
   <footnotes>
      <footnote id="F1"> The USI Retirement Savings &amp; Investment Plan now provides for unit value accounting rather than share accounting with respect to each participant's balance in the Company Stock Fund due to a change in fund administration. As a result of the unitization of the Company Stock Fund, Mr. Devine's proportionate value of his interest in the Company Stock Fund is consistently determined, and the share equivalencies are noted above, not an actual number of shares.</footnote>
   </footnotes>
   <ownerSignature>
      <signatureName>/s/ DONALD C. DEVINE</signatureName>
      <signatureDate>2003-11-12</signatureDate>
   </ownerSignature>
</ownershipDocument>

