8-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 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): February 24, 2005

BRUNSWICK CORPORATION

(Exact Name of Registrant Specified in Charter)

Delaware	001-01043	36-0848180
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)

1 N. Field Court Lake Forest, Illinois	60045-4811
(Address of Principal Executive Offices)	(Zip Code)

Registrant’s telephone number, including area code: (847) 735-4700

(Former Name or Former Address, if Changed Since Last Report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

[ ]	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.

On February 23, 2005, Brunswick Corporation announced it had completed the previously announced sale of its 1,861,200 shares of MarineMax, Inc. (NYSE:HZO) common stock. The news release issued by Brunswick announcing this sale is incorporated herein by reference and is included as Exhibit 99.1 to this Current Report on Form 8-K.

ITEM 9.01 Financial Statements and Exhibits.

(c) Exhibits:

Exhibit No.	Description of Exhibit
99.1	Press Release, dated February 23, 2005, of Brunswick Corporation, announcing it had completed the sale of its 1,861,200 shares of MarineMax, Inc. common stock.

SIGNATURE

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.

	BRUNSWICK CORPORATION
Date:  February 24, 2005	By:	/s/ ALAN L. LOWE
		Name: Alan L. Lowe Title: Vice President and Controller

EXHIBIT INDEX:

Exhibit No.	Description of Exhibit
99.1	Press Release, dated February 23, 2005, of Brunswick Corporation, announcing it had completed the sale of its 1,861,200 shares of MarineMax, Inc. common stock.

EX-99.1

       

Release:	IMMEDIATE
Contact:	Kathryn J. Chieger
	Vice President - Corporate and Investor Relations
Phone:	(847) 735-4612

BRUNSWICK COMPLETES SALE

OF MARINEMAX STOCK

LAKE FOREST, Ill., Feb. 23, 2005 - Brunswick Corporation (NYSE: BC) said today that it had completed the previously announced sale of its 1,861,200 shares of MarineMax, Inc. (NYSE: HZO) common stock. The sale was made pursuant to a registered public offering by MarineMax.

Proceeds from the stock sale totaled approximately $57.6 million pre tax, net of $3.4 million of selling expenses. The company said it would record a pre-tax gain on the sale estimated at $39 million in the first quarter of 2005. The after-tax gain of approximately $32 million, or $0.32 per diluted share, reflects the benefit from applying tax loss carry forwards to the transaction. The company added that it currently intends to use the estimated $52 million of net cash proceeds for general corporate purposes, including possible acquisitions.

About Brunswick

Headquartered in Lake Forest, Ill., Brunswick Corporation endeavors to instill “Genuine Ingenuity”™ in all its leading consumer brands, including Mercury and Mariner outboard engines; Mercury MerCruiser sterndrives and inboard engines; MotorGuide trolling motors; Teignbridge propellers; MotoTron electronic controls; Northstar marine electronics; Navman marine and GPS-based products; IDS dealer management systems; Sea Ray, Bayliner, Maxum, Hatteras, Meridian, Sealine, Bermuda, Ornvik, Quicksilver, Savage and Uttern pleasure boats; Baja high-performance boats; Arvor, Boston Whaler, Palmetto, Sea Boss, Sea Pro and Trophy offshore fishing boats; Crestliner, Lowe, Lund and Princecraft aluminum fishing, deck and pontoon boats; Attwood marine parts and accessories; Land ‘N’ Sea marine parts and accessories distributor; Life Fitness, Hammer Strength and ParaBody fitness equipment; Brunswick bowling centers, equipment and consumer products; Brunswick billiards tables; and Valley-Dynamo pool, Air Hockey and foosball tables. For more information, visit www.brunswick.com.