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                                                                    EXHIBIT 10.1

                             THE TIMBERLAND COMPANY
                           2006 COO INCENTIVE PROGRAM

                               (effective 9/30/06)

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                             THE TIMBERLAND COMPANY
                           2006 COO INCENTIVE PROGRAM

     This instrument sets forth the terms of The Timberland Company 2006 COO
Incentive Program. The Program is established under The Timberland Company 1997
Incentive Plan, and amounts paid under the Program are intended to qualify as
performance-based compensation under Section 162(m) of the Internal Revenue
Code.

     1. Purpose. The purpose of the Program is to provide competitive incentive
pay and capital accumulation opportunities to the Company's Executive Vice
President and Chief Operating Officer in exchange for his attainment of a
specified Performance Goal, continued employment through date of Award payout,
if any, and agreement not to compete for a one year period following his
termination of employment.

     2. Definitions. The following terms shall have the following meanings
unless the context indicates otherwise.

          (a) "Affiliate" shall mean any corporation or other entity owning,
     directly or indirectly, 50% or more of the outstanding Stock of the
     Company, or in which the Company or any such corporation or other entity
     owns, directly or indirectly, 50% or more of the outstanding capital stock
     (determined by aggregate voting rights) or other voting interests.

          (b) "Award" shall mean the opportunity to earn incentive pay, in the
     form of Unrestricted Stock and cash, based on performance, as described in
     Section 5.

          (c) "Award Period" shall mean the fiscal twelve month period
     commencing September 30, 2006 and ending September 28, 2007, and shall be
     the measurement period during which Goal attainment is determined.

          (d) "Board" shall mean the Board of Directors of The Timberland
     Company.

          (e) "Cause" shall mean (i) the willful and continued failure of the
     Participant to substantially perform his duties with the Company (other
     than any such failure resulting from incapacity due to physical or mental
     illness), after a written specific demand by the Board for substantial
     performance is delivered to the Participant, (ii) fraud or dishonesty by
     the Participant with respect to the Company, or (iii) the Participant's
     conviction of, or plea of nolo contendre to, any non-vehicular felony. The
     Company may treat a termination of the Participant's employment as
     termination for Cause only after (A) giving the Participant written notice
     of the intention to terminate for Cause and of his right to a hearing in
     front of the Board and (B) conducting such hearing at least ten (10) days
     after such notice at which the Participant may be represented by counsel.

          (f) "Code" shall mean the Internal Revenue Code of 1986, as from time
     to time amended.

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          (g) "Committee" shall mean the Management Development and Compensation
     Committee of the Board.

          (h) "Company" shall mean The Timberland Company.

          (i) "Disability" shall mean eligibility by the Participant for
     benefits under the Company's Long Term Disability Plan.

          (j) "Good Reason" shall mean resignation or other voluntary
     termination of employment by the Participant within the sixty (60) days
     following (i) a permanent material reduction of the Participant's duties
     and responsibilities or a permanent change in the Participant's duties and
     responsibilities such that the Participant's duties and responsibilities
     are materially inconsistent with the type of duties and responsibilities of
     the Participant in effect immediately prior to such reduction or change,
     (ii) a material reduction in the Participant's compensation or Participant
     benefits if such reduction results in the Participant's receiving
     compensation and benefits which are, in the aggregate, less than the
     compensation and benefits then currently received by the Participant (other
     than reductions of compensation or benefits applicable to management
     executives of the Company in general), or (iii) relocation of the
     Participant's principal place of work without his consent to a location
     more than thirty-five (35) miles from its current location, or (iv) the
     imposition, without the Participant's consent, of a significant increase in
     the travel requirements that cause the Participant to be away from his
     principal place of work for a significantly greater period of time than
     prior to such increase.

          (k) "Participant" shall mean Kenneth P. Pucker.

          (l) "Performance Goal" or "Goal" shall mean the financial objective
     that must be met to earn incentive pay.

          (m) "Performance Measure" shall mean Revenue.

          (n) "Plan" shall mean The Timberland Company 1997 Incentive Plan, as
     amended.

          (o) "Program" shall mean The Timberland Company 2006 COO Incentive
     Program.

          (p) "Revenue" shall mean the sum of the Company's consolidated total
     revenue as reported in the Company's filings with the Securities and
     Exchange Commission covering the Award Period.

          (q) "Stock" shall mean Class A Common Stock of the Company, par value
     $.01 per share.

          (r) "Unrestricted Stock" shall mean Stock not subject to restrictions
     under the Plan requiring that such Stock be redelivered to the Company.

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     3. Administration. The Program shall be administered by the Committee in
accordance with the terms of the Plan. The Committee shall have sole and
complete discretion with respect to the exercise of all permissive powers and
authority granted to the administrator under the Plan; provided, however, the
Committee may not exercise its discretion to increase the amount of incentive
pay that would be otherwise due the Participant upon attainment of a Performance
Goal. All actions, determinations, and decisions of the Committee shall be
final, conclusive, and binding on all parties.

     4. Participation. The Participant was designated by the Committee at its
meeting on September 19, 2006, to participate during the Award Period.

     5. Award. The Award and the Award Period were established by the Committee
at its meeting on September 19, 2006. One component of the Award was expressed
in dollars which will be converted to a number of shares of Unrestricted Stock
after the end of the Award Period. The other component of the Award was
expressed as an opportunity to receive a cash bonus. Both components of the
Award are based on the attainment of a specific Performance Goal described in
Section 6. The Award shall not be changed or modified during the Award Period to
increase the amount of incentive pay that would otherwise become payable.
(Schedule A attached shows the Award and the Award Period.)

     6. Performance Measure and Goal. The Performance Measure and Goal were
established by the Committee at its meeting on September 19, 2006. The
Performance Goal shall not be changed or modified during the Award Period to
increase the amount of incentive pay that would otherwise become payable.
(Schedule A attached sets forth the Performance Measure and Goal.)

     7. Award Payout Calculation.

          (a) Award payout shall be conditioned on attainment of the Performance
     Goal. No payout shall be made unless the Goal is attained, and the payout
     shall not be increased to the extent the Goal is surpassed.

          (b) The Company's independent public accountants shall have audited
     and/or reviewed the Company's Revenue calculations for the Award Period, as
     disclosed in the Company's filings with the Securities and Exchange
     Commission ("Independent Review"), that are used in determining achievement
     of the Award.

          (c) The Committee shall promptly approve or disapprove the Award
     payout following completion of the Independent Review. The Committee may
     reduce the Award payout to reflect extraordinary circumstances if such
     modification would better serve the purpose of the Plan.

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     8. Award Payment.

          (a) The Award payout shall be made as soon as practicable, but not
     later than December 31, 2007, subject to the Independent Review and the
     Committee's approval of the Award. The Unrestricted Stock component of the
     Award, expressed in dollars on Schedule A, will be converted to shares of
     Stock based on the closing price of the Company's Stock on the New York
     Stock Exchange as of the close of business on the day the Committee
     approves the Award payout. To be eligible to receive the payout, the
     Participant must be employed by the Company or an Affiliate on the Award
     payout date.

          (b) The payout for the Award Period shall be in the form of
     Unrestricted Stock and cash as set forth on Schedule A.

     9. Acceleration of Payment. Notwithstanding any provision herein to the
contrary, the Award payout shall not be conditioned on attainment of the
Performance Goal, and payment shall be made promptly following termination of
employment in the event (a) the Participant terminates his employment for
Disability, (b) Participant's employment terminates by reason of death, (c) the
Participant's employment is terminated by the Company without Cause or (d) the
Participant voluntarily terminates his employment for Good Reason. In the event
the Company terminates the Participant's employment for Cause or the Participant
voluntarily terminates employment with the Company and its subsidiaries without
Good Reason, the Participant shall not be entitled to an Award payout under this
Program.

     10. Payment Upon Change in Control. In the event of a transaction described
in Section 7 of the Plan, relating to a change in control of the Company,
Participant's right to the Award payout shall not be conditioned on attainment
of the Performance Goal, and payment of the Unrestricted Stock component of the
Award shall be made promptly following the transaction subject to the
requirements of Section 7 of the Plan. Payment of the cash component of the
Award shall be made promptly after the Award Period ends, unless Participant's
employment terminates after the transaction and before the end of the Award
Period as a result of an event described in Section 9 above, in which case
payment of such component shall be made promptly following termination of
employment. In the event the Company terminates the Participant's employment for
Cause or the Participant voluntarily terminates employment with the Company and
its subsidiaries without Good Reason, after the transaction, the Participant
shall not be entitled to payment of the cash component of the Award.

     11. Taxes. The Administrator will make such provision for the withholding
of taxes as it deems necessary. The Administrator may, but need not, hold back
shares of Stock from the Award or permit the Participant to tender previously
owned shares of Stock in satisfaction of tax withholding requirements. The
Company and its Affiliates shall have no obligation to make, and the Participant
shall not be entitled to receive from the Company or any Affiliate (directly or
indirectly), any tax gross-up payment with respect to this Program.

     12. Employment. Receiving an Award or Award payout shall not give the
Participant the right to be retained in the employment of the Company or an
Affiliate, or affect the right of the Company or an Affiliate to discharge or
discipline the Participant.

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                             THE TIMBERLAND COMPANY
                           2006 COO INCENTIVE PROGRAM

                               Schedule A - Awards

<TABLE>
<CAPTION>
       Award            Award Period      Performance Measure    Wtg    Goal      Amount
------------------   -----------------   ---------------------   ----   ----   -----------
<S>                  <C>                 <C>                     <C>    <C>    <C>
Unrestricted Stock   9/30/06 - 9/28/07   Revenue                 100%          $1,000,000

Cash                 9/30/06 - 9/28/07   Revenue                 100%          $2,000,000
</TABLE>