X0202 4 2004-12-01 0 0001056874 JACUZZI BRANDS INC JJZ 0001134507 PUNAL FRANCISCO V PHILLIPS POINT - WEST TOWER 777 FLAGLER DRIVE, STE 1100 WEST PALM BEACH FL 33401 0 1 0 0 VICE PRESIDENT Common Stock 2004-12-01 4 A 0 8600 0 A 16100 D Common Stock 10964 I RSIP Account The Jacuzzi Brands, Inc. Retirement Savings & Investment Plan provides for unit value accounting rather than share accounting with respect to each participant's balance in the Company Stock Fund. As a result of the unitization of the Company Stock Fund, Mr. Punal'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. /s/ Steven C. Barre, Attorney-in-Fact 2004-12-03