SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 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):

                                  May 18, 2004

                              JACUZZI BRANDS, INC.
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             (Exact Name of Registrant as Specified in its Charter)





            Delaware                  1-14557                   22-3568449
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(State of other Jurisdiction    (Commission File Number)    (I.R.S. Employer
of Incorporation)                                         Identification Number)




    777 S. Flagler Drive, Suite 1100, West Palm Beach, FL          33401
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           (Address of Principal Executive Offices)              (Zip Code)



                                 (561) 514-3838
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              (Registrant's Telephone Number, Including Area Code)



                                 Not Applicable
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          (Former Name or Former Address, if Changed Since Last Report)




Item 12.   Results of Operations and Financial Condition

The following information is furnished pursuant to Item 12, "Results of
Operations and Financial Condition." On May 18, 2004, Jacuzzi Brands, Inc.
issued a press release to announce the Company's results for the second quarter
and first half of fiscal 2004. A copy of the press release is attached hereto as
Exhibit 99.1 and is hereby incorporated by reference.









                              SIGNATURES


         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.


                                           JACUZZI BRANDS, INC.


Date: May 18, 2004                         By: /s/ Steven C. Barre
                                           --------------------------------
                                           Name: Steven C. Barre
                                           Title: Senior Vice President, General
                                                     Counsel and Secretary