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Pastimes : ERNST & YOUNG LLP Client List -- Ignore unavailable to you. Want to Upgrade?

To: Patricia who wrote (4)	7/1/2002 10:55:44 PM
From: Patricia	Read Replies (1) \| Respond to of 12

Brunswick Corp (BC) Andersen no longer accountants of company and Ernst & Young now new accountants 4 8-K, Report of unscheduled material events or corporate e.g acquisition bankruptcy resignation 03/15/2002 Brunswick Corporation (the "Company"), a Delaware corporation, terminated the engagement of Arthur Andersen LLP as its independent auditor. The decision to terminate the engagement of Arthur Andersen was recommended by the Company's Audit and Finance Committee and approved by its Board of Directors from Arthur Andersen is attached as Exhibit 16.1 to this Report. The Company has engaged Ernst & Young LLP as its new independent auditor, effective March 14, 2002. During the years ended December