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                                                                  EXHIBIT NO. 99


                   [TIMBERLAND LOGO] P R E S S R E L E A S E



FOR IMMEDIATE RELEASE   CONTACT:     Susan Ostrow
                                     Senior Manager, Investor Relations
                                     (603) 773-1212


                  TIMBERLAND ANNOUNCES TWO-FOR-ONE STOCK SPLIT


STRATHAM, NH, May 18, 2000 -- The Timberland Company today announced that
its Board of Directors approved a 2-for-1 split of its Class A and Class
B Common Stock. The additional shares will be distributed on July 17, 2000,
to shareholders of record on June 30, 2000. This announcement follows
shareholder approval at the Company's May 18, 2000 Annual Meeting to increase
the authorized number of shares of Class A Common Stock from 30 million to 60
million. The Company had approximately 15.5 million shares of Class A Common
Stock and 4.7 million shares of Class B Common Stock issued and outstanding
as of May 18, 2000.

In connection with the stock split, the Board also increased the number of
shares authorized under its previously announced repurchase program to up to
four million shares. As of May 18, 2000, the Company had approximately 1.3
million shares remaining, post-split, under its current share repurchase
authorization.

The Timberland Company designs, engineers and markets premium-quality
footwear, apparel and accessories for consumers who value the outdoors and
their time in it. Timberland(R) products offer quality workmanship and
detailing and are built to withstand the elements of nature. Timberland is
headquartered in Stratham, NH.

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