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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 eWo4a/6ivvef5HFNlcKfLg==

<SEC-DOCUMENT>0000000000-05-056276.txt : 20060911
<SEC-HEADER>0000000000-05-056276.hdr.sgml : 20060911
<ACCEPTANCE-DATETIME>20051104144614
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-056276
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051104

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TRIMBLE NAVIGATION LTD /CA/
		CENTRAL INDEX KEY:			0000864749
		STANDARD INDUSTRIAL CLASSIFICATION:	MEASURING & CONTROLLING DEVICES, NEC [3829]
		IRS NUMBER:				942802192
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		935 STEWART DRIVE
		CITY:			SUNNYVALE
		STATE:			CA
		ZIP:			94085
		BUSINESS PHONE:		4084818000

	MAIL ADDRESS:	
		STREET 1:		935 STEWART DRIVE
		CITY:			SUNNYVALE
		STATE:			CA
		ZIP:			94085
PUBLIC REFERENCE ACCESSION NUMBER:		0000864749-05-000025
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 6010


								November 4, 2005


Rajat Bahri
Chief Financial Officer
Trimble Navigation Limited
749 North Mary Avenue
Sunnyvale, California  94085


	Re:	Trimble Navigation Limited
		Form 10-K for year ended December 31, 2004
		Filed March 15, 2005
		File No. 001-14845

Dear Mr. Bahri:

	We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.


								Sincerely,


								Martin F. James
								Senior Assistant Chief
Accountant

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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