Mail Stop 7010

                                                April 25, 2006

Ms. Denise L. Ramos
Furniture Brands International, Inc.
101 South Hanley Road
St. Louis, Missouri 63105


	RE:	Furniture Brands International, Inc.
      Form 10-K for the fiscal year ended December 31, 2005
		Filed March 15, 2006
      File #1-91


Dear Ms. Ramos:

      We have reviewed your filings and have the following
comments.
Where indicated, we think you should revise your document in
response
to these comments.  If you disagree, we will consider your
explanation as to why our comment is inapplicable or a revision is
unnecessary.  Please be as detailed as necessary in your
explanation.
In some of our comments, we may ask you to provide us with
supplemental information so we may better understand your
disclosure.
After reviewing this information, we may or may not raise
additional
comments.

      Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or on any other
aspect
of our review.  Feel free to call us at the telephone numbers
listed
at the end of this letter.

Form 10-K for the fiscal year ended December 31, 2005
General
1. We assume that each of your brands represents an operating
segment
that you aggregate for reporting purposes.  Please provide us with
a
comprehensive analysis that supports the continuing aggregation of
your operating segments. We acknowledge that we addressed this
issue
five years ago, however, because you have experienced growth in
brands and you overall business has evolved, we are concerned that
possible changes in economic factors may indicate revisiting your
analysis.
2. With a view towards future disclosure, please tell us if you
offer
a warranty on your products to your customers and, if so, tell us
how
you are accounting for this obligation.

Financial Condition and Liquidity, page 17
3. In future filings, please revise your summary of contractual
obligations to include the cash requirements for the interest on
your
debt in your tabular presentation or a footnote thereto.  If you
provide a textual discussion, the discussion should quantify the
related cash requirements using the same time frames stipulated in
the table.  Refer to footnote 46 to Release No. 33-8350,
"Interpretation:  Commission Guidance Regarding Management`s
Discussion and Analysis of Financial Condition and Results of
Operations."

Other Long-term liabilities, page 22
4. Please provide us with the components of your Other long-term
liabilities and explain the increase in 2005.

Note 2. Significant Accounting Policies
Intangible Assets, page 27
5. Please tell us, and clarify in future filings, how you measure
impairment for goodwill and trademarks. In particular, describe
the
two-step aspect to recognizing goodwill impairment and how the
implied fair value of goodwill is derived in the second step.  See
paragraphs 19-21 of SFAS 142 for more guidance on this issue.  In
addition, identifiable intangibles need to be assessed
individually
without regard to the reporting unit. See paragraphs 14 and 17 of
SFAS 142 for more guidance on this issue. Confirm to us that you
follow the appropriate guidance, and provide us with proposed
changes
in the future.

Note 11. Leases, page 37
6. Tell us, with a view towards future disclosure, if you have
recorded a liability for your lease payment guarantees.

Schedule II.
7. Please tell us why the addition to your allowance for cash
discounts/chargebacks/other has increased when compared to prior
year
additions.

*    *    *    *

		Please respond to these comments within 10 business
days,
or tell us when you will provide us with a response.  Please
provide
us with a supplemental response letter that keys your responses to
our comments and provides any requested supplemental information.
Detailed letters greatly facilitate our review.  Please file your
supplemental response on EDGAR as a correspondence file.  Please
understand that we may have additional comments after reviewing
your
responses to our comments.

	We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to
be
certain that they have provided all information investors require.
Since the company and its management are in possession of all
facts
relating to a company`s disclosure, they are responsible for the
accuracy and adequacy of the disclosures they have made.

	In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging that:
* the company is responsible for the adequacy and accuracy of the
disclosure in their filings;
* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and
* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

     In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filing or in
response to our comments on your filing.

      If you have any questions regarding these comments, please
direct them to Tricia Armelin, Staff Accountant, at (202) 551-
3747,
or in her absence, to me at (202) 551-3689.

							Sincerely,




							John Hartz
							Senior Assistant Chief
Accountant


Ms. Denise L. Ramos
Furniture Brands International, Inc.
April 25, 2006
Page 1



UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE