Exhibit 99.24

                              ASSIGNMENT OF OPTION



     WHEREAS, on June 27, 2003, Samuel C. Johnson, as trustee of the Samuel C.
Johnson 1988 Trust Number One (the "Trust"), entered into an option agreement
(the "Option Agreement") with his children, including me, Helen P.
Johnson-Leipold;

     WHEREAS, pursuant to the Option Agreement, I have an option to purchase
certain assets from the Trust during the period beginning on May 22, 2004, the
date of Samuel C. Johnson's death, and ending on February 22, 2005;

     WHEREAS, pursuant to paragraph 3 of the Option Agreement, I may assign my
right to exercise the option granted under the Option Agreement, in whole or in
part, to trusts for the benefit of any one or more of Samuel C. Johnson's
descendants; and

     WHEREAS, I desire to assign my rights under the Option Agreement in part to
each of Johnson Bank, as trustee of the Helen Johnson-Leipold Third Party Gift
and Inheritance Trust; Johnson Bank, as trustee of the Conrad Werner Leipold
Trust; Johnson Bank, as trustee of the Samuel Curtis Johnson Leipold Trust;
Johnson Bank, as trustee of the Bradford Powers Leipold Trust; Johnson Bank, as
trustee of the Exempt Family Trust u/a Helen Johnson-Leipold 1995 Family Trust;
and Johnson Bank, as trustee of the Helen Johnson-Leipold Special 1996 Trust.

     NOW, THEREFORE:

     1. I hereby assign, transfer and convey to Johnson Bank, as trustee of the
Helen Johnson-Leipold Third Party Gift and Inheritance Trust, my right pursuant
to the Option Agreement to purchase the following interests in Johnson Outdoors,
Inc., a Wisconsin corporation: 49,988 Class A shares, 6,250 Class B shares and
11,762 Class B voting trust certificates.

     2. I hereby assign, transfer and convey to Johnson Bank, as trustee of the
Conrad Werner Leipold Trust, my right pursuant to the Option Agreement to
purchase 24,000 Class A shares of Johnson Outdoors, Inc., a Wisconsin
corporation; provided, however, that the assignment of my option pursuant to
this paragraph 2 is conditioned upon Johnson Bank, as trustee of the Conrad
Werner Leipold Trust, contributing all interests in Johnson Outdoors, Inc.
purchased pursuant to such option to HJL Family Line Investments, LLC in
exchange for additional membership interests in such LLC.

     3. I hereby assign, transfer and convey to Johnson Bank, as trustee of the
Samuel Curtis Johnson Leipold Trust, my right pursuant to the Option Agreement
to purchase 24,000 Class A shares of Johnson Outdoors, Inc., a Wisconsin
corporation; provided, however, that the assignment of my option pursuant to
this paragraph 3 is conditioned upon Johnson Bank, as trustee of the Samuel



Curtis Johnson Leipold Trust, contributing all interests in Johnson Outdoors,
Inc. purchased pursuant to such option to HJL Family Line Investments, LLC in
exchange for additional membership interests in such LLC.

     4. I hereby assign, transfer and convey to Johnson Bank, as trustee of the
Bradford Powers Leipold Trust, my right pursuant to the Option Agreement to
purchase 24,000 Class A shares of Johnson Outdoors, Inc., a Wisconsin
corporation; provided, however, that the assignment of my option pursuant to
this paragraph 4 is conditioned upon Johnson Bank, as trustee of the Bradford
Powers Leipold Trust, contributing all interests in Johnson Outdoors, Inc.
purchased pursuant to such option to HJL Family Line Investments, LLC in
exchange for additional membership interests in such LLC.

     5. I hereby assign, transfer and convey to Johnson Bank, as trustee of the
Exempt Family Trust u/a Helen Johnson-Leipold 1995 Family Trust, my right
pursuant to the Option Agreement to purchase 95,000 Class A shares of Johnson
Outdoors, Inc., a Wisconsin corporation.

     6. I hereby assign, transfer and convey to Johnson Bank, as trustee of the
Helen Johnson-Leipold Special 1996 Trust, my right pursuant to the Option
Agreement to purchase 15,000 Class A shares of Johnson Outdoors, Inc., a
Wisconsin corporation.


     Signed at Racine, Wisconsin, on December 15, 2004.



                                             /s/ Helen P. Johnson-Leipold
                                       -----------------------------------------
                                                 Helen P. Johnson-Leipold