text: reasonable basis for our opinion. The financial statements of the Company as of December 29, 2001, and for the fiscal year then ended, prior to the 
  
  adjustments discussed in the Goodwill and Other Intangible Assets note, were audited by other independent accountants who have ceased opera- 
  
  tions. Those independent accountants expressed an unqualified opinion on those financial statements in their report dated February 1, 2002. 
  
  As disclosed in the Goodwill and Other Intangible Assets note, the Company changed the manner in which it accounts for goodwill and 
  
  other intangible assets upon adoption of the accounting guidance of Statement of Financial Accounting Standards No. 142, Goodwill and Other 
  
  Intangible Assets, on December 30, 2001. 
  
  As discussed above, the financial statements of HON INDUSTRIES Inc., as of December 29, 2001, and for the period then ended, were 
  
  audited by other independent accountants who have ceased operations. As described in the Goodwill and Other Intangible Assets note, these 
  
  financial statements have been revised to include the transitional disclosures required by Statement of Financial Accounting Standards (Statement) 
  
  No. 142, Goodwill and Other Intangible Assets, which was adopted by the Company as of December 30, 2001. We audited the transitional disclo- 