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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
SCHEDULE 13G
Under the Securities Exchange Act of 1934
(Amendment No. 10 )*
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The Timberland Company
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(Name of Issuer)
Class A, Common Stock
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(Title of Class of Securities)
887100 10 5
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(CUSIP Number)
- -Check the following box if a fee is being paid with this
statement __. (A fee is not required only if the filing person:
(1) has a previous statement on file reporting beneficial ownership
of more than five percent of the class of securities described in
Item 1; and (2) has filed no amendment subsequent thereto
reporting beneficial ownership of five percent or less of such
class.) (See Rule 13d-7).
*The remainder of this cover page shall be filled out for a
reporting person's initial filing on this form with respect to
the subject class of securities, and for any subsequent amendment
containing information which would alter the disclosures in a
prior cover page.
The information required in the remainder of this cover page
shall not be deemed to be "filed" for the purpose of Section 18
of the Securities Exchange Act of 1934 ("Act") or otherwise
subject to the liabilities of that section of the Act but shall
be subject to all other provisions of the Act (however, see the
Notes).
Page 1 of 5
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CUSIP NO. 887100 10 5 13G Page 2 of 5 Pages
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1 NAME OF REPORTING PERSON
S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON
Sidney W. Swartz
###-##-####
2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
(a) Mr. Swartz and his wife are the sole trustees of The
Swartz Family Charitable Trust which owns 9,500 (a)_X_
shares (b) Mr. Swartz' wife is one of the two trustees of
The Sidney W. Swartz 1982 Family Trust which owns
3,372,879 shares and is filing a separate Schedule 13G. (b)_X_
3 SEC USE ONLY
4 CITIZENSHIP OR PLACE OF ORGANIZATION
United States
5 SOLE VOTING POWER
2,563,320
NUMBER OF
SHARES 6 SHARED VOTING POWER
BENEFICIALLY (a) Mr. Swartz and his wife are the sole
OWNED BY trustees of The Swartz Family Charitable
EACH Trust which owns 9,500 shares; (b) Mr. Swartz'
REPORTING wife is one of the two trustees of The Sidney W. Swartz
PERSON 1982 Family Trust which owns 3,372,879 shares and is
WITH filing a separate Schedule 13G.
7 SOLE DISPOSITIVE POWER
2,563,320
8 SHARED DISPOSITIVE POWER
(a) Mr. Swartz and his wife are the sole
trustees of The Swartz Family Charitable
Trust which owns 9,500 shares; (b) Mr.
Swartz' wife is one of the two trustees of
The Sidney W. Swartz 1982 Family Trust
which owns 3,372,879 shares and is filing a
separate Schedule 13G.
9 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
2,572,820 (but see response #6 and #8 above)
10 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*
_X_ The aggregate amount excludes the shares of The Sidney W. Swartz
1982 Family Trust
11 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9
22.6%
12 TYPE OF REPORTING PERSON*
IN
*SEE INSTRUCTION BEFORE FILLING OUT!
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CUSIP NO. 887100 10 5 13G Page 3 of 5 Pages
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Item 1(a). Name of Issuer:
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The Timberland Company
Item 1(b). Address of Issuer's Principal Executive Offices:
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200 Domain Drive, Stratham, NH 03885
Item 2(a). Name of Person Filing:
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Sidney W. Swartz
Item 2(b). Address of Principal Business Office or, if none, residence:
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200 Domain Drive, Stratham, NH 03885
Item 2(c). Citizenship:
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United States
Item 2(d). Title of Class of Securities:
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Class A Common Stock
Item 2(e). CUSIP Number:
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887100 10 5
Item 3. If this statement is filed pursuant to Rules 13d-1(b), or
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13d-2(b), check whether the person filing is:
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Not applicable.
Item 4. Ownership:
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(a) Amount Beneficially Owned:
2,572,820
(b) Percent of Class:
22.6%
(c) Number of shares as to which such person has:
(i) sole power to vote or to direct the vote
2,563,320
(ii) shared power to vote or to direct the vote
(a) Mr. Swartz and his wife are the sole trustees
of The Swartz Family Charitable Trust which
owns 9,500 shares; (b) Mr. Swartz' wife is one
of the two trustees of The Sidney W. Swartz 1982
Family Trust which owns 3,372,879 shares and
is filing a separate Schedule 13G.
(iii) sole power to dispose or to direct the
disposition of
2,563,320
(iv) shared power to dispose or to direct the
disposition of (a) Mr. Swartz and his wife are
the sole trustees of The Swartz Family Charitable
Trust which owns 9,500 shares; (b) Mr. Swartz' wife
is one of the two trustees of The Sidney W. Swartz 1982
Family Trust which owns 3,372,879 shares and
is filing a separate Schedule 13G.
Item 5. Ownership of Five Percent or Less of a Class:
---------------------------------------------
Not applicable.
Item 6. Ownership of More than Five Percent on Behalf of Another Person:
----------------------------------------------------------------
Not applicable.
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CUSIP NO. 887100 10 5 13G Page 4 of 5 Pages
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Item 7. Identification and Classification of the Subsidiary Which Acquired
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the Security Being Reported on by the Parent Holding Company:
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Not applicable.
Item 8. Identification and Classification of Members of the Group:
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See Row (2) on page 2 of 5.
Item 9. Notice of Dissolution of Group:
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Not applicable.
Item 10. Certification:
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Not applicable.
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CUSIP NO. 887100 10 5 13G Page 5 of 5 Pages
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SIGNATURE
After reasonable inquiry and to the best of my knowledge and belief, I
certify that the information set forth in this statement is true, complete
and correct.
February 11, 1998
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/s/ Sidney W. Swartz
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(Signature)
Sidney W. Swartz
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(Name/Title)
