Brunswick (BC) 8-K Brunswick Announces $250 Million Debt Offering

Exhibit 99.2

The expenses to be incurred by the Company relating to the offering of $250,000,000 aggregate principal amount of its Senior Notes due 2013 (the “Notes”) under the Company’s shelf Registration Statement on Form S-3 (Registration No. 333-152620) and a related prospectus supplement filed with the Securities and Exchange Commission on August 13, 2008 are estimated to be as follows:

	Estimated Fees
SEC registration fee	$	9,825
Printing fees		100,000
Legal fees and expenses		250,000
Fees and expenses of qualification under state securities laws (including legal fees)		—
Accounting fees and expenses		75,000
Trustee fees and expenses		40,000
Rating Agency fees		275,000
Miscellaneous		35,175
Total expenses	$	785,000