Exhibit (10e)

                             SECOND AMENDMENT TO THE
                   RUSSELL CORPORATION FLEXIBLE DEFERRAL PLAN
               (AS AMENDED AND RESTATED EFFECTIVE JANUARY 1, 2002)

         THIS AMENDMENT to the Russell Corporation Flexible Deferral Plan (the
"Plan") is made on this 30th day of December 2004.

                              W I T N E S S E T H:

                  The undersigned, being all of the members of the
Administrative Committee of the Russell Corporation Flexible Deferral Plan and
of the Russell Corporation Retirement Savings Plan (the "Administrative
Committee") hereby consent to the following actions being taken and the
following resolutions being adopted and hereby direct that this written consent
be filed with the official minutes of the Administrative Committee.

         WHEREAS, Russell Corporation maintains the Plan for the benefit of its
designated key management employees; and

         WHEREAS, as permitted under Section 1.23 of the Plan, the
Administrative Committee for the Plan (the "Administrative Committee") has
determined that individuals employed in the American Athletics Inc. Division and
the Huffy Sports Division ("AAI and Huffy Employees") will first become eligible
to participate in the Plan as of January 1, 2005; and

         WHEREAS, Section 9.1 of the Plan provides that the Administrative
Committee has the authority to amend the Plan at any time; and

         WHEREAS, the Administrative Committee desires to amend the Plan to
provide that AAI and Huffy Employees will not be eligible to receive matching
contributions under the Plan;

         NOW, THEREFORE, the Plan is hereby amended as follows, effective as of
January 1, 2005:

         1. A new sentence is added to the end of Section 1.23 of the Plan to
read as follows:

                  Notwithstanding anything herein to the contrary, individuals
         employed in the American Athletics Inc. Division and the Huffy Sports
         Division shall not be treated as Eligible Employees for purposes of
         Section 2.1(b) (Matching Contributions).

         2. Except as specified herein, the Plan shall remain in full force and
effect.




         IN WITNESS WHEREOF, the Administrative Committee has caused its duly
authorized member to execute this Amendment on the date first written above.


                                      ADMINISTRATIVE COMMITTEE


                                      By: /s/ Floyd G. Hoffman
                                         ---------------------------------------

                                      Title: Senior Vice President
                                             -----------------------------------


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