Exhibit 4
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EMMET, MARVIN & MARTIN, LLP
COUNSELLORS AT LAW
177 MADISON AVENUE
MORRISTOWN, NEW JERSEY 07960
(973) 538-5600
FAX: (973) 538-6448
120 Broadway
New York, New York 10271
_____ 1351 WASHINGTON BOULEVARD
2ND FLOOR
Writer's Direct Dial (212) 238-3000 STAMFORD, CONNECTICUT 06902-4543
(203) 425-1400
_____ FAX: (203) 425-1410
Fax: (212) 238-3100
http://www.emmetmarvin.com
June 1, 2006
The Bank of New York
as Depositary
101 Barclay Street
New York, New York, 10286
Re: American Depositary Receipts for Class B Shares of Husqvarna AB (publ)
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Ladies and Gentlemen:
We refer to the registration statement to be filed on Form F-6 under the
Securities Act of 1933 (the "Registration Statement") by the legal entity
created by the agreement (the "Deposit Agreement") for issuance of American
Depositary Shares ("ADSs") evidenced by American Depositary Receipts ("ADRs")
for Class B Shares of Husqvarna AB (publ) for which you propose to act as
Depositary.
We are of the opinion that the ADSs covered by the Registration Statement,
when issued in accordance with the terms of the Deposit Agreement, will, when
sold, be legally issued and will entitle the holders thereof to the rights
specified in the Deposit Agreement and the ADRs.
This opinion may be used by you as an exhibit to the Registration
Statement.
Very truly yours,
/s/ Emmet, Marvin & Martin LLP
EMMET, MARVIN & MARTIN, LLP