VIA FACSIMILE AND U.S. MAIL February 3, 2006 Craig P. Omtvedt Senior Vice President and Chief Financial Officer 300 Tower Parkway Lincolnshire, Illinois 60069-3640 	RE:	Fortune Brands, Inc. 		Form 10-K for the fiscal year ended December 31, 2004 		Filed March 14, 2005 Forms 10-Q for the quarters ended March 31, June 30, and September 30, 2005 		File No. 001-09076 Dear Mr. Omtvedt: We have completed our review of your Form 10-K and related filings and have no further comments at this time. If you have any questions regarding our review of your filings, please direct them to Scott Watkinson, Staff Accountant, at (202) 551-3741 or, in his absence, to the undersigned at (202) 551-3689. 							Sincerely, 							John Hartz 						Senior Assistant Chief Accountant ?? ?? ?? ?? UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE