##### Table of Contents



FORM 10-Q
 SECURITIES AND EXCHANGE COMMISSION
 Washington, D.C. 20549
 (Mark one)
 þ
    
    QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.
 For Quarterly period ended April 4, 2009
 OR
 o
    
    TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.
 For the transition period from  to
 Commission file number 1-9751
 CHAMPION ENTERPRISES, INC.
  Michigan
    
    38-2743168(State or other jurisdiction of incorporation or
    
    (I.R.S. Employerorganization)
    
    Identification No.)
 
 (Address of principal executive offices)
  þ o
 þ o
  Large accelerated filer o
    
    Accelerated filer þ
    
    Non-accelerated filer   o
(Do not check if a smaller reporting company)
    
    Smaller Reporting Company o
 o þ




---



TABLE OF CONTENTS  PART I. FINANCIAL INFORMATIONItem 1. Financial StatementsItem 2. Managements Discussion and Analysis of Financial Condition and Results of OperationsItem 3. Quantitative and Qualitative Disclosures About Market RiskItem 4. Controls and ProceduresPART II. OTHER INFORMATIONItem 1A. Risk FactorsItem 6. Exhibits and Reports on Form 8-KSIGNATURESEX-31.1EX-31.2EX-32.1    Table of Contents  
 PART I. FINANCIAL INFORMATION
 
  CHAMPION ENTERPRISES, INC.
 UnauditedThree Months EndedApril 4,
    
    
    March 29,2009
    
    
    2008Net sales
    
    $
    105,226
    
    
    $
    296,698Cost of sales
    
    
    99,695
    
    
    
    260,130Gross margin
    
    
    5,531
    
    
    
    36,568Selling, general and administrative expenses
    
    
    21,295
    
    
    
    39,303Insurance gain
    
    
    (4,295
    )
    
    
    Restructuring charges
    
    
    138
    
    
    
    9,471Foreign currency transaction losses
    
    
    642
    
    
    
    2,351Amortization of intangible assets
    
    
    1,859
    
    
    
    2,469Operating loss
    
    
    (14,108
    )
    
    
    (17,026
    )Interest income
    
    
    (177
    )
    
    
    (1,303
    )Interest expense
    
    
    4,696
    
    
    
    5,176Loss before income taxes
    
    
    (18,627
    )
    
    
    (20,899
    )Income tax benefit
    
    
    (989
    )
    
    
    (415
    )Net loss
    
    $
    (17,638
    )
    
    $
    (20,484
    )Basic loss per share
    
    $
    (0.23
    )
    
    $
    (0.26
    )Weighted shares for basic EPS
    
    
    77,698
    
    
    
    77,472Diluted loss per share
    
    $
    (0.23
    )
    
    $
    (0.26
    )Weighted shares for diluted EPS
    
    
    77,698
    
    
    
    77,472
  Page 1 of 26




---



##### Table of Contents



CHAMPION ENTERPRISES, INC.
 UnauditedApril 4,
    
    
    January 3,2009
    
    
    2009ASSETSCurrent assetsCash and cash equivalents
    
    $
    47,849
    
    
    $
    52,787Accounts receivable, trade
    
    
    28,096
    
    
    
    33,935Inventories
    
    
    44,217
    
    
    
    52,960Deferred tax assets
    
    
    665
    
    
    
    673Other current assets
    
    
    6,428
    
    
    
    9,839Total current assets
    
    
    127,255
    
    
    
    150,194Property, plant and equipmentLand and improvements
    
    
    29,054
    
    
    
    29,039Buildings and improvements
    
    
    117,777
    
    
    
    115,447Machinery and equipment
    
    
    78,263
    
    
    
    81,497225,094
    
    
    
    225,983Less-accumulated depreciation
    
    
    130,895
    
    
    
    129,12094,199
    
    
    
    96,863Goodwill
    
    
    308,856
    
    
    
    307,760Amortizable intangible assets, net of
accumulated amortization
    
    
    65,910
    
    
    
    67,932Other non-current assets
    
    
    20,208
    
    
    
    22,260$
    616,428
    
    
    $
    645,009LIABILITIES AND SHAREHOLDERS EQUITYCurrent liabilitiesShort-term portion of debt
    
    $
    130,248
    
    
    $
    12,229Accounts payable
    
    
    59,424
    
    
    
    70,050Accrued volume rebates
    
    
    14,064
    
    
    
    19,120Accrued warranty obligations
    
    
    19,148
    
    
    
    20,925Accrued compensation and payroll taxes
    
    
    15,592
    
    
    
    15,372Accrued self-insurance
    
    
    20,957
    
    
    
    22,537Other current liabilities
    
    
    25,288
    
    
    
    27,399Total current liabilities
    
    
    284,721
    
    
    
    187,632Long-term liabilitiesLong-term debt
    
    
    193,659
    
    
    
    300,851Deferred tax liabilities
    
    
    37,011
    
    
    
    36,592Other long-term liabilities
    
    
    31,393
    
    
    
    33,111262,063
    
    
    
    370,554Contingent liabilities (Note 7)Shareholders equityCommon stock, $1 par value, 120,000 shares authorized,
77,724 and 77,780 shares issued and outstanding, respectively
    
    
    77,724
    
    
    
    77,780Capital in excess of par value
    
    
    202,187
    
    
    
    201,919Accumulated deficit
    
    
    (193,461
    )
    
    
    (175,823
    )Accumulated other comprehensive loss
    
    
    (16,806
    )
    
    
    (17,053
    )Total shareholders equity
    
    
    69,644
    
    
    
    86,823$
    616,428
    
    
    $
    645,009
  Page 2 of 26




---



##### Table of Contents



CHAMPION ENTERPRISES, INC.
 UnauditedThree Months EndedApril 4,
    
    
    March 29,2009
    
    
    2008Cash flows from operating activities:Net loss
    
    $
    (17,638
    )
    
    $
    (20,484
    )Adjustments to reconcile net loss to net cash used for operating activities:Depreciation and amortization
    
    
    4,603
    
    
    
    6,107Stock-based compensation
    
    
    195
    
    
    
    560Change in deferred taxes
    
    
    389
    
    
    
    (3,780
    )Inventory LCM charge
    
    
    
    
    
    
    1,800Fixed asset impairment charges
    
    
    
    
    
    
    7,000Insurance proceeds
    
    
    3,161
    
    
    
    2,500Gain on disposal of fixed assets
    
    
    (249
    )
    
    
    (98
    )Gain on insurance settlement
    
    
    (4,295
    )
    
    
    Foreign currency transaction losses
    
    
    642
    
    
    
    2,351Increase/decrease:Accounts receivable
    
    
    3,171
    
    
    
    (32,963
    )Inventories
    
    
    8,669
    
    
    
    (5,184
    )Accounts payable
    
    
    (11,316
    )
    
    
    14,297Accrued liabilities
    
    
    (8,066
    )
    
    
    463Other, net
    
    
    2,227
    
    
    
    (245
    )Net cash used for operating activities
    
    
    (18,507
    )
    
    
    (27,676
    )Cash flows from investing activities:Additions to property, plant and equipment
    
    
    (307
    )
    
    
    (2,275
    )Insurance proceeds
    
    
    4,052
    
    
    
    Purchase of short-term investments
    
    
    
    
    
    
    (9,975
    )Acquisitions
    
    
    
    
    
    
    (2,323
    )Proceeds from disposal of fixed assets
    
    
    574
    
    
    
    2,475Net cash provided by (used for) investing activities
    
    
    4,319
    
    
    
    (12,098
    )Cash flows from financing activities:Payments on long-term debt
    
    
    (537
    )
    
    
    (49
    )Proceeds from Revolver borrowings
    
    
    10,000
    
    
    
    Payments for deferred financing costs
    
    
    (178
    )
    
    
    Common stock issued, net
    
    
    
    
    
    
    65Net cash provided by financing activities
    
    
    9,285
    
    
    
    16Cash used for discontinued operations
    
    
    (57
    )
    
    
    (22
    )Effect of exchange rate changes on cash and cash equivalents
    
    
    22
    
    
    
    (223
    )Net decrease in cash and cash equivalents
    
    
    (4,938
    )
    
    
    (40,003
    )Cash and cash equivalents at beginning of period
    
    
    52,787
    
    
    
    135,408Cash and cash equivalents at end of period
    
    $
    47,849
    
    
    $
    95,405
  Page 3 of 26




---



##### Table of Contents



CHAMPION ENTERPRISES, INC.
 AccumulatedCapital in
    
    
    
    
    
    otherCommon stock
    
    excess of
    
    Accumulated
    
    comprehensiveShares
    
    Amount
    
    par value
    
    deficit
    
    (loss) income
    
    TotalBalance at January 3, 2009
    
    
    77,780
    
    
    $
    77,780
    
    
    $
    201,919
    
    
    $
    (175,823
    )
    
    $
    (17,053
    )
    
    $
    86,823Net loss
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    (17,638
    )
    
    
    
    
    
    
    (17,638
    )Stock compensation plans
    
    
    (56
    )
    
    
    (56
    )
    
    
    268
    
    
    
    
    
    
    
    
    
    
    
    212Foreign currency translation
adjustments
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    1,205
    
    
    
    1,205Net investment hedge, net
of income taxes
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    (958
    )
    
    
    (958
    )Balance at April 4, 2009
    
    
    77,724
    
    
    $
    77,724
    
    
    $
    202,187
    
    
    $
    (193,461
    )
    
    $
    (16,806
    )
    
    $
    69,644
  Foreign currency translation adjustments
    
    $
    (23,477
    )Pension actuarial gain, net of income taxes
    
    
    441Net investment hedge, net of income taxes
    
    
    6,230$
    (16,806
    )
 
 UnauditedApril 4,
    
    
    March 29,2009
    
    
    2008Net loss
    
    $
    (17,638
    )
    
    $
    (20,484
    )Other comprehensive (loss) income:Foreign currency translation adjustments
    
    
    1,205
    
    
    
    (1,921
    )Net investment hedge, net of income taxes
    
    
    (958
    )
    
    
    100Total comprehensive loss
    
    $
    (17,391
    )
    
    $
    (22,305
    )
  Page 4 of 26




---



##### Table of Contents



CHAMPION ENTERPRISES, INC.  Notes to Condensed Consolidated Financial Statements
 NOTE 1  Summary of Significant Accounting Policies
        NOTE 2  Acquisitions
  Page 5 of 26




---



##### Table of Contents



NOTE 3  Income Taxes
       NOTE 4  Inventories, Long-Term Construction Contracts and Other Current Liabilities
  April 4,
    
    
    January 3,2009
    
    
    2009(In thousands)Raw materials
    
    $
    21,234
    
    
    $
    27,994Work-in-process
    
    
    5,770
    
    
    
    4,875New manufactured homes
    
    
    12,360
    
    
    
    14,352Other inventory
    
    
    13,545
    
    
    
    18,403Inventory reserves
    
    
    (8,692
    )
    
    
    (12,664
    )Total inventory
    
    $
    44,217
    
    
    $
    52,960
   Page 6 of 26




---



##### Table of Contents



NOTE 5  Product Warranty
  Three Months EndedApril 4,
    
    
    March 29,2009
    
    
    2008(In thousands)Reserves at beginning of period
    
    $
    27,425
    
    
    $
    35,785Warranty expense provided
    
    
    4,497
    
    
    
    8,424Cash warranty payments
    
    
    (6,774
    )
    
    
    (9,675
    )Reserves at end of period
    
    
    25,148
    
    
    
    34,534Less non-current portion
    
    
    (6,000
    )
    
    
    (6,500
    )Total current portion
    
    $
    19,148
    
    
    $
    28,034
 NOTE 6  Debt
  April 4,
    
    
    January 3,2009
    
    
    2009(In thousands)Convertible Senior Notes due 2037
    
    $
    180,000
    
    
    $
    180,0007.625% Senior Notes due May 2009
    
    
    6,716
    
    
    
    6,716Revolving Line of Credit
    
    
    25,124
    
    
    
    15,040Term Loan due 2012
    
    
    45,209
    
    
    
    45,273Sterling Term Loan due 2012
    
    
    52,683
    
    
    
    51,790Obligations under industrial revenue bonds due 2029
    
    
    12,430
    
    
    
    12,430Other debt
    
    
    1,745
    
    
    
    1,831Total long-term debt
    
    
    323,907
    
    
    
    313,080Less: current portion of long-term debt
    
    
    (130,248
    )
    
    
    (12,229
    )Long-term debt
    
    $
    193,659
    
    
    $
    300,851
   Page 7 of 26




---



##### Table of Contents



Minimum12-monthMinimum
    
    AdjustedFiscal Quarter
    
    Liquidity
    
    EBITDA(In thousands)First quarter of 2009
    
    $
    45,000
    
    
    $
    10,800Second quarter of 2009
    
    $
    35,000
    
    
    $
    6,400Third quarter of 2009
    
    $
    39,000
    
    
    $
    7,500Fourth quarter of 2009
    
    $
    42,000
    
    
    $
    15,100
     (In thousands)Term Loan due 2012
    
    $
    45,209Sterling Term Loan due 2012
    
    
    52,683Revolving Line of Credit
    
    
    25,1247.625% Senior Notes due May 2009
    
    
    6,716Other current maturities
    
    
    516Total short-term debt
    
    $
    130,248
  Page 8 of 26




---



##### Table of Contents



Maximum
    
    Minimum
    
    MinimumSenior
    
    Interest
    
    FixedLeverage
    
    Coverage
    
    ChargeFiscal Quarter
    
    Ratio
    
    Ratio
    
    RatioFirst quarter of 2010 - Third quarter of 2010
    
    
    2.75:1
    
    
    
    2.50:1
    
    
    
    1.25:1Fourth quarter of 2010 - Third quarter of 2011
    
    
    2.50:1
    
    
    
    2.75:1
    
    
    
    1.25:1Fourth quarter of 2011 - Second quarter of 2012
    
    
    2.25:1
    
    
    
    3.00:1
    
    
    
    1.25:1Third quarter of 2012
    
    
    2.00:1
    
    
    
    3.00:1
    
    
    
    1.25:1
     Page 9 of 26




---



##### Table of Contents



NOTE 7  Contingent Liabilities
      NOTE 8  Earnings Per Share, Stock Options and Stock-Based Incentive Plans
  Three Months EndedApril 4,
    
    March 29,2009
    
    2008(In thousands)Numerator:Loss available to common
shareholders for basic and diluted EPS
    
    $
    (17,638
    )
    
    $
    (20,484
    )Denominator:Shares for basic and diluted EPSweighted average
shares outstanding
    
    
    77,698
    
    
    
    77,472The following dilutive shares were excluded from weighted average shares outstanding used in the
calculation of dilutive EPS as the effect of including them would have been anti-dilutive:Convertible debt
    
    
    8,585
    
    
    
    8,585Performance awards
    
    
    69
    
    
    
    331Stock options
    
    
    
    
    
    
    75Total anti-dilutive shares excluded from EPS
    
    
    8,654
    
    
    
    8,991
  Page 10 of 26




---



##### Table of Contents



WeightedNumber
    
    average exerciseof shares
    
    price per share(In thousands)Outstanding at January 3, 2009
    
    
    419
    
    
    $
    11.83Granted
    
    
    800
    
    
    
    0.20Expired
    
    
    (30
    )
    
    
    21.06Outstanding at April 4, 2009
    
    
    1,189
    
    
    $
    3.77
   Numberof shares(In thousands)Outstanding at January 3, 2009
    
    
    1,631Granted
    
    
    547Vested
    
    
    (101
    )Forfeited
    
    
    (741
    )Outstanding at April 4, 2009
    
    
    1,336Summary of outstanding awards at
April 4, 2009Performance shares
    
    
    1,250Restricted stock awards
    
    
    861,336
   Page 11 of 26




---



##### Table of Contents



NOTE 9  Segment Information
    Three Months EndedApril 4,

    
    
    March 29,2009
    
    
    2008(In thousands)Net sales:Manufacturing segment
    
    $
    77,677
    
    
    $
    181,485International segment
    
    
    21,743
    
    
    
    110,366Retail segment
    
    
    7,406
    
    
    
    9,047Less: intercompany
    
    
    (1,600
    )
    
    
    (4,200
    )Consolidated net sales
    
    $
    105,226
    
    
    $
    296,698Loss before income taxes:Manufacturing segment loss
    
    $
    (6,106
    )
    
    $
    (9,023
    )International segment income
    
    
    64
    
    
    
    8,389Retail segment loss
    
    
    (158
    )
    
    
    (2,764
    )General corporate expenses
    
    
    (5,807
    )
    
    
    (8,608
    )Amortization of intangible assets
    
    
    (1,859
    )
    
    
    (2,469
    )Foreign currency transaction losses
    
    
    (642
    )
    
    
    (2,351
    )Interest expense, net
    
    
    (4,519
    )
    
    
    (3,873
    )Intercompany (loss) profit eliminations
    
    
    400
    
    
    
    (200
    )Loss before income taxes
    
    $
    (18,627
    )
    
    $
    (20,899
    )
 NOTE 10  Fair Value Measurements
 Fair Value Measurements,
 NOTE 11  Restructuring Charges
   Page 12 of 26




---



##### Table of Contents



Three Months EndedApril 4,2009(In thousands)Balance at beginning of year
    
    $
    981Additions:Severance
    
    
    138Cash payments:Warranty
    
    
    (84
    )Severance
    
    
    (440
    )Balance April 4, 2009
    
    $
    595
  Page 13 of 26




---



##### Table of Contents



CHAMPION ENTERPRISES, INC.
 Results of Operations
Three Months Ended April 4, 2009
versus the Three Months Ended March 29, 2008
 Overview
       Consolidated Results of Operations
 Page 14 of 26




---



##### Table of Contents



Three Months EndedApril 4,
    
    
    March 29,
    
    
    %2009
    
    
    2008
    
    
    Change(Dollars in thousands)Net salesManufacturing segment
    
    $
    77,677
    
    
    $
    181,485
    
    
    
    (57%)International segment
    
    
    21,743
    
    
    
    110,366
    
    
    
    (80%)Retail segment
    
    
    7,406
    
    
    
    9,047
    
    
    
    (18%)Less: intercompany
    
    
    (1,600
    )
    
    
    (4,200
    )
    
    
    (62%)Total net sales
    
    $
    105,226
    
    
    $
    296,698
    
    
    
    (65%)Gross margin
    
    $
    5,531
    
    
    $
    36,568
    
    
    
    (85%)Selling, general and administrative
expenses (SG&A)
    
    
    21,295
    
    
    
    39,303
    
    
    
    (46%)Insurance gain
    
    
    (4,295
    )
    
    
    
    
    
    
    Restructuring charges
    
    
    138
    
    
    
    9,471
    
    
    
    (99%)Foreign currency transaction losses
    
    
    642
    
    
    
    2,351
    
    
    
    (73%)Amortization of intangible assets
    
    
    1,859
    
    
    
    2,469
    
    
    
    (25%)Operating loss
    
    
    (14,108
    )
    
    
    (17,026
    )
    
    
    (17%)Interest expense, net
    
    
    4,519
    
    
    
    3,873
    
    
    
    17%Loss before income taxes
    
    $
    (18,627
    )
    
    $
    (20,899
    )
    
    
    (11%)As a percent of net salesGross margin
    
    
    5.3
    %
    
    
    12.3
    %SG&A
    
    
    20.2
    %
    
    
    13.2
    %Operating loss
    
    
    (13.4
    %)
    
    
    (5.7
    %)Loss before income taxes
    
    
    (17.7
    %)
    
    
    (7.0
    %)
        Manufacturing Segment
  Page 15 of 26




---



##### Table of Contents



Three Months EndedApril 4,
    
    
    March 29,
    
    
    %2009
    
    
    2008
    
    
    ChangeManufacturing segment net sales (in thousands)
    
    $
    77,677
    
    
    $
    181,485
    
    
    
    (57%)Manufacturing segment loss (in thousands)
    
    $
    (6,106
    )
    
    $
    (9,023
    )
    
    
    (32%)Manufacturing segment margin %
    
    
    (7.9
    %)
    
    
    (5.0%)Homes and units sold:HUD code homes
    
    
    674
    
    
    
    1,561
    
    
    
    (57%)Modular homes and units
    
    
    302
    
    
    
    669
    
    
    
    (55%)Canadian homes
    
    
    202
    
    
    
    564
    
    
    
    (64%)Other units
    
    
    5
    
    
    
    27
    
    
    
    (81%)Total homes and units sold
    
    
    1,183
    
    
    
    2,821
    
    
    
    (58%)Floors sold
    
    
    2,209
    
    
    
    4,988
    
    
    
    (56%)Multi-section mix
    
    
    70
    %
    
    
    66
    %Average unit selling price, excluding delivery
    
    $
    56,700
    
    
    $
    56,600
    
    
    
    Manufacturing facilities at end of period
    
    
    25
    
    
    
    26
      Page 16 of 26




---



##### Table of Contents



International Segment
  Three Months EndedApril 4,
    
    March 29,
    
    %2009
    
    2008
    
    Change(Dollars in thousands)International segment net sales
    
    $
    21,743
    
    
    $
    110,366
    
    
    
    (80
    %)International segment income
    
    $
    64
    
    
    $
    8,389
    
    
    
    (99
    %)International segment margin %
    
    
    0.3
    %
    
    
    7.6
    %
   Retail Segment
  Three Months EndedApril 4,
    
    March 29,
    
    %2009
    
    2008
    
    ChangeRetail segment net sales (in thousands)
    
    $
    7,406
    
    
    $
    9,047
    
    
    
    (18
    %)Retail segment loss (in thousands)
    
    $
    (158
    )
    
    $
    (2,764
    )
    
    
    (94
    %)Retail segment margin %
    
    
    (2.1
    %)
    
    
    (30.6
    %)New homes sold
    
    
    54
    
    
    
    52
    
    
    
    4
    %% Champion produced new homes sold
    
    
    85
    %
    
    
    88
    %New home multi-section mix
    
    
    93
    %
    
    
    98
    %Average new home retail price
    
    $
    134,300
    
    
    $
    171,100
    
    
    
    (22
    %)Sales centers at end of period
    
    
    14
    
    
    
    17
   Page 17 of 26




---



##### Table of Contents



Restructuring Charges
     General Corporate Expenses
  Interest Income and Interest Expense
  Income Taxes
    Liquidity and Capital Resources
  Page 18 of 26




---



##### Table of Contents



Minimum12-monthMinimum
    
    AdjustedFiscal Quarter
    
    Liquidity
    
    EBITDA(In thousands)First quarter of 2009
    
    $
    45,000
    
    
    $
    10,800Second quarter of 2009
    
    $
    35,000
    
    
    $
    6,400Third quarter of 2009
    
    $
    39,000
    
    
    $
    7,500Fourth quarter of 2009
    
    $
    42,000
    
    
    $
    15,100
     Page 19 of 26




---



##### Table of Contents



Maximum
    
    Minimum
    
    MinimumSenior
    
    Interest
    
    FixedLeverage
    
    Coverage
    
    ChargeFiscal Quarter
    
    Ratio
    
    Ratio
    
    RatioFirst quarter of 2010 - Third quarter of 2010
    
    2.75:1
    
    2.50:1
    
    1.25:1Fourth quarter of 2010 - Third quarter of 2011
    
    2.50:1
    
    2.75:1
    
    1.25:1Fourth quarter of 2011 - Second quarter of
2012
    
    2.25:1
    
    3.00:1
    
    1.25:1Third quarter of 2012
    
    2.00:1
    
    3.00:1
    
    1.25:1
     Contingent liabilities and obligations
   Page 20 of 26




---



##### Table of Contents



Summary of liquidity and capital resources
      Critical Accounting Policies
  Impact of Recently Issued Accounting Pronouncements
  Page 21 of 26




---



##### Table of Contents



Forward-Looking Statements
  Page 22 of 26




---



##### Table of Contents



Page 23 of 26




---



##### Table of Contents



PART II. OTHER INFORMATION
 
   New York Stock Exchange  We may not continue to qualify for the listing of our common stock
on the New York Stock Exchange.
       Sales of selected assets  Our current strategy includes plans to sell selected assets and
use the proceeds to reduce outstanding senior debt.
  Page 24 of 26




---



##### Table of Contents



Exhibit No.
    
    Description31.1
    
    Certification of Chief Executive Officer dated April 30, 2009,
relating to the Registrants Quarterly Report on Form 10-Q for the
quarter ended April 4, 2009.31.2
    
    Certification of Chief Financial Officer dated April 30, 2009,
relating to the Registrants Quarterly Report on Form 10-Q for the
quarter ended April 4, 2009.32.1
    
    Certification of Chief Executive Officer and Chief Financial Officer
of the Registrant, dated April 30, 2009, pursuant to 18 U.S.C.
Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley
Act of 2002, relating to the Registrants Quarterly Report on Form
10-Q for the quarter ended April 4, 2009.
 Page 25 of 26




---



##### Table of Contents



SIGNATURES
  CHAMPION ENTERPRISES, INC.By:
    
    /s/ PHYLLIS A. KNIGHT

Phyllis A. KnightExecutive Vice President, Treasurer andChief Financial Officer(Principal Financial Officer)And:
    
    /s/ RICHARD HEVELHORSTRichard HevelhorstVice President and Controller(Principal Accounting Officer)
  Page 26 of 26