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Document And Entity Information - USD ($)	9 Months Ended
Document And Entity Information - USD ($)	Oct. 01, 2011	Nov. 03, 2011	Jul. 02, 2010
Entity Registrant Name	CARTERS INC
Entity Central Index Key	0001060822
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 1,557,312,424
Entity Common Stock, Shares Outstanding		58,594,661
Document Fiscal Year Focus	2011
Document Fiscal Period Focus	Q3
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Oct. 01, 2011

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) - USD ($) $ in Thousands	Oct. 01, 2011	Jan. 01, 2011	Oct. 02, 2010
Current assets:
Cash and cash equivalents	$ 81,634	$ 247,382	$ 182,329
Accounts receivable, net	214,558	121,453	171,501
Finished goods inventories, net	385,960	298,509	263,782
Prepaid expenses and other current assets	16,412	17,372	12,369
Deferred income taxes	24,384	31,547	25,701
Total current assets	722,948	716,263	655,682
Property, plant, and equipment, net	111,830	94,968	92,558
Tradenames	306,234	305,733	305,733
Goodwill	186,536	136,570	136,570
Deferred debt issuance costs, net	2,801	3,332	1,237
Other intangible assets, net	268	0	0
Other assets	499	316	305
Total assets	1,331,116	1,257,182	1,192,085
Current liabilities:
Current maturities of long-term debt			2,450
Accounts payable	83,491	116,481	94,440
Other current liabilities	42,426	66,891	62,502
Total current liabilities	125,917	183,372	159,392
Long-term debt	236,000	236,000	229,709
Deferred income taxes	115,982	113,817	109,855
Other long-term liabilities	81,600	44,057	45,626
Total liabilities	559,499	577,246	544,582
Commitments and contingencies
Stockholders' equity:
Preferred stock; par value $.01 per share; 100,000 shares authorized; none issued or outstanding at October 1, 2011, January 1, 2011, and October 2, 2010	0	0	0
Common stock, voting; par value $.01 per share; 150,000,000 shares authorized; 58,529,586, 57,493,567, and 57,696,317 shares issued and outstanding at October 1, 2011, January 1, 2011, and October 2, 2010, respectively	585	575	577
Additional paid-in capital	228,061	210,600	214,547
Accumulated other comprehensive loss	(6,911)	(1,890)	(3,378)
Retained earnings	549,882	470,651	435,757
Total stockholders' equity	771,617	679,936	647,503
Total liabilities and stockholders' equity	$ 1,331,116	$ 1,257,182	$ 1,192,085

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) (Parenthetical) - $ / shares	Oct. 01, 2011	Jan. 01, 2011	Oct. 02, 2010
CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) [Abstract]
Preferred stock; par value	$ 0.01	$ 0.01	$ 0.01
Preferred stock; shares authorized	100,000	100,000	100,000
Preferred stock; issued	0	0	0
Preferred stock; outstanding	0	0	0
Common stock, voting; par value	$ 0.01	$ 0.01	$ 0.01
Common stock, voting; shares authorized	150,000,000	150,000,000	150,000,000
Common stock voting; shares issued	58,529,586	57,493,567	57,696,317
Common stock voting; shares outstanding	58,529,586	57,493,567	57,696,317

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2011	Oct. 02, 2010	Oct. 01, 2011	Oct. 02, 2010
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited) [Abstract]
Net sales	$ 639,617	$ 517,928	$ 1,503,105	$ 1,253,986
Cost of goods sold	447,744	325,125	1,018,688	764,122
Gross profit	191,873	192,803	484,417	489,864
Selling, general, and administrative expenses	145,602	123,321	380,088	333,084
Royalty income	(10,494)	(10,396)	(28,092)	(27,690)
Operating income	56,765	79,878	132,421	184,470
Interest expense, net	1,699	1,568	5,305	6,674
Foreign exchange gain	(88)		(319)
Income before income taxes	55,154	78,310	127,435	177,796
Provision for income taxes	20,705	28,653	48,204	66,218
Net income	$ 34,449	$ 49,657	$ 79,231	$ 111,578
Basic net income per common share (Note 13)	$ 0.59	$ 0.84	$ 1.37	$ 1.89
Diluted net income per common share (Note 13)	$ 0.58	$ 0.83	$ 1.35	$ 1.86

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) - USD ($) $ in Thousands	9 Months Ended
	Oct. 01, 2011	Oct. 02, 2010
Cash flows from operating activities:
Net income	$ 79,231	$ 111,578
Adjustments to reconcile net income to net cash (used in) provided by operating activities:
Depreciation and amortization	23,522	22,730
Amortization of Bonnie Togs inventory step-up	5,944	0
Non-cash revaluation of contingent consideration	1,020	0
Amortization of Bonnie Togs tradename and non-compete agreements	96	0
Amortization of debt issuance costs	531	1,232
Non-cash stock-based compensation expense	7,161	5,397
Income tax benefit from stock-based compensation	(6,292)	(8,973)
Loss (gain) on disposal/sale of property, plant, and equipment	149	(3)
Deferred income taxes	8,021	6,974
Effects of changes in operating assets and liabilities [Abstract]
Accounts receivable	(90,263)	(89,407)
Inventories	(59,355)	(49,782)
Prepaid expenses and other assets	1,019	(1,255)
Accounts payable and other liabilities	(56,572)	6,710
Net cash (used in) provided by operating activities	(85,788)	5,201
Cash flows from investing activities:
Capital expenditures	(29,157)	(29,483)
Acquisition of Bonnie Togs	(61,199)	0
Proceeds from sale of property, plant, and equipment	10	286
Net cash used in investing activities	(90,346)	(29,197)
Cash flows from financing activities:
Payments on Term Loan	0	(102,364)
Repurchases of common stock	0	(44,090)
Income tax benefit from stock-based compensation	6,292	8,973
Withholdings from vesting of restricted stock	(1,635)	(715)
Proceeds from exercise of stock options	5,428	9,480
Net cash provided by (used in) financing activities	10,085	(128,716)
Effect of exchange rate changes on cash	301	0
Net decrease in cash and cash equivalents	(165,748)	(152,712)
Cash and cash equivalents, beginning of period	247,382	335,041
Cash and cash equivalents, end of period	$ 81,634	$ 182,329

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (unaudited) - 9 months ended Oct. 01, 2011 - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Retained Earnings [Member]	Total
Balance at Jan. 01, 2011	$ 575	$ 210,600	$ (1,890)	$ 470,651	$ 679,936
Exercise of stock options	7	5,421	0	0	5,428
Issuance of common stock	0	1,170	0	0	1,170
Withholdings from vesting of restricted stock	(1)	(1,634)	0	0	(1,635)
Income tax benefit from stock-based compensation	0	6,292	0	0	6,292
Restricted stock activity	4	(4)	0	0	0
Stock-based compensation expense	0	6,216	0	0	6,216
Comprehensive income:
Net income	0	0	0	79,231	79,231
Cumulative foreign currency translation adjustments	0	0	(5,021)	0	(5,021)
Total comprehensive income	0	0	(5,021)	79,231	74,210
Balance at Oct. 01, 2011	$ 585	$ 228,061	$ (6,911)	$ 549,882	$ 771,617

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (unaudited) (Parenthetical)	9 Months Ended
	Oct. 01, 2011 shares
CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (unaudited) Parenthetical [Abstract]
Exercise of stock options (in shares)	744,511
Issuance of common stock (in shares)	38,520
Withholdings from vesting of restricted stock	57,062

THE COMPANY	9 Months Ended
THE COMPANY	Oct. 01, 2011
Company [Abstract]
THE COMPANY	NOTE 1 – THE COMPANY: Carter’s, Inc. and its wholly owned subsidiaries (collectively, the “Company,” “we,” “us,” “its,” and “our”) design, source, and market branded childrenswear under the Carter’s, Child of Mine, Just One You, Precious Firsts, OshKosh, and other brands. Our products are sourced through contractual arrangements with manufacturers worldwide for wholesale distribution to major domestic and international retailers and for our 351 Carter’s, 176 OshKosh, 37 Bonnie Togs, and 27 Carter’s/OshKosh retail stores that market our brand name merchandise and other licensed products manufactured by other companies. On June 30, 2011, Northstar Canadian Operations Corp. (“Northstar”), a newly formed Canadian corporation and a wholly owned subsidiary of The William Carter Company (a wholly owned subsidiary of Carter’s, Inc.), purchased all of the outstanding shares of capital stock of the entities comprising Bonnie Togs (“Bonnie Togs”), a Canadian specialty retailer focused exclusively on the children’s apparel and accessories marketplace. At the time of the acquisition, Bonnie Togs operated 59 retail stores in Canada and sells products under the Carter’s and OshKosh B’gosh brands, as well as other private label and national brands. Bonnie Togs was Carter’s principal licensee in Canada since 2007 and was a significant international licensee of the Company. As a result of the acquisition of Bonnie Togs, the Company reevaluated and realigned certain of its reportable segments, please see Note 12, “Segment Information.” Our unaudited condensed consolidated balance sheet as of October 1, 2011 includes Bonnie Togs. The unaudited condensed consolidated statements of operations for the three and nine-month periods ended October 1, 2011 include Bonnie Togs effective July 3, 2011.

BASIS OF PREPARATION	9 Months Ended
BASIS OF PREPARATION	Oct. 01, 2011
BASIS OF PREPARATION [Abstract]
BASIS OF PREPARATION	NOTE 2 – BASIS OF PREPARATION: The accompanying unaudited condensed consolidated financial statements include the accounts of Carter’s, Inc. and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation. In our opinion, the Company’s accompanying unaudited condensed consolidated financial statements contain all adjustments necessary for a fair statement of our financial position as of October 1, 2011, the results of our operations for the three and nine-month periods ended October 1, 2011 and October 2, 2010, cash flows for the nine-month periods ended October 1, 2011 and October 2, 2010 and changes in stockholders’ equity for the nine-month period ended October 1, 2011. Except as otherwise disclosed, all such adjustments consist only of those of a normal recurring nature. Operating results for the three and nine-month periods ended October 1, 2011 are not necessarily indicative of the results that may be expected for the fiscal year ending December 31, 2011. Our accompanying condensed consolidated balance sheet as of January 1, 2011 is from our audited consolidated financial statements included in our most recently filed Annual Report on Form 10-K, but does not include all disclosures required by accounting principles generally accepted in the United States of America (“GAAP”). Certain information and footnote disclosure normally included in financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) and the instructions to Form 10-Q. The accounting policies we follow are set forth in our most recently filed Annual Report on Form 10-K in the notes to our audited consolidated financial statements for the fiscal year ended January 1, 2011. Our fiscal year ends on the Saturday, in December or January, nearest the last day of December. The accompanying unaudited condensed consolidated financial statements for the third quarter and first nine months of fiscal 2011 reflect our financial position as of October 1, 2011. The third quarter and first nine months of fiscal 2010 ended on October 2, 2010. Certain prior year amounts have been reclassified to facilitate comparability with current year presentation.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

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-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
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+ Details

ACQUISITION OF BONNIE TOGS

9 Months Ended

Oct. 01, 2011

ACQUISITION OF BONNIE TOGS [Abstract]

ACQUISITION OF BONNIE TOGS

NOTE 3 – ACQUISITION OF BONNIE TOGS:

As noted above, on June 30, 2011, Northstar purchased all of the outstanding shares of capital stock of Bonnie Togs (the “Acquisition”) for total consideration of up to CAD $95 million. CAD $60 million was paid in cash at closing. Such payment is subject to post-closing adjustments. The sellers may also be paid contingent consideration ranging from zero to CAD $35 million if the Canadian business meets certain earnings targets for the period beginning July 1, 2011 and ending on June 27, 2015. Sellers may receive a portion of the contingent consideration of up to CAD $25 million if interim earnings targets are met through June 2013 and June 2014, respectively. Any such payments are not recoverable by the Company in the event of any failure to meet overall targets. As of July 2, 2011, the Company had included a discounted contingent consideration liability of approximately $24 million in its unaudited condensed consolidated balance sheet based upon the high probability that Bonnie Togs will attain its earnings targets.

The fair value of the discounted contingent consideration liability as of October 1, 2011 was approximately $23 million and is included in other long-term liabilities on the accompanying unaudited condensed consolidated balance sheet. The $1.0 million change in the fair value of the liability is reflected as $1.0 million in accretion expense and $2.0 million in other comprehensive income resulting from a favorable foreign currency translation adjustment. The Company determined the fair value of the contingent consideration based upon a probability-weighted discounted cash flow analysis. The Company will continue to revalue the contingent consideration at each reporting date.

The following table summarizes the preliminary fair values of the assets acquired and liabilities assumed at June 30, 2011, the date of the Acquisition:

(U.S. dollars in thousands)

Current assets	$	40,999
Property, plant, and equipment, net		13,165
Goodwill		54,340
Bonnie Togs tradename		623
Non-compete agreements		311
Total asset acquired		109,438
Current liabilities		17,437
Non-current liabilities		6,725
Total liabilities assumed		24,162
Net assets acquired	$	85,276

In connection with the Acquisition, the Company recorded total acquired intangible assets of approximately $55.3 million, including $54.3 million of goodwill, $0.6 million related to the Bonnie Togs tradename (estimated life of two years), and $0.3 million related to non-compete agreements for certain executives (estimated life of four years). The fair value of these intangible assets are subject to change until finalization of purchase accounting.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

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+ Details

COMPREHENSIVE INCOME (LOSS)

9 Months Ended

Oct. 01, 2011

COMPREHENSIVE INCOME (LOSS) [Abstract]

COMPREHENSIVE INCOME (LOSS)

NOTE 4 – COMPREHENSIVE INCOME:

Comprehensive income, which includes net income, cumulative foreign currency translation adjustments, and unrealized gain on interest rate swap agreements, is as follows:

	For the three-month periods ended					For the nine-month periods ended
(dollars in thousands)	October 1, 2011			October 2, 2010		October 1, 2011			October 2, 2010

Net income	$	34,449		$	49,657	$	79,231		$	111,578
Cumulative foreign currency translation adjustments		(4,922	)		--		(5,021	)		--
Unrealized gain on interest rate swap agreements, net of tax of $107 and $379, respectively		--			225		--			688
Total comprehensive income	$	29,527		$	49,882	$	74,210		$	112,266

The components of accumulated other comprehensive income (loss) consisted of the following:


(dollars in thousands)	October 1, 2011			January 1, 2011			October 2, 2010

Cumulative foreign currency translation adjustments	$	(5,021	)	$	--		$	--
OshKosh defined benefit plan, net of tax		(2,894	)		(2,894	)		(4,031	)
Carter’s post-retirement benefit obligation, net of tax		1,004			1,004			819
Interest rate swap agreements, net of tax		--			--			(166	)
Total accumulated other comprehensive loss	$	(6,911	)	$	(1,890	)	$	(3,378	)

- Definition

The entire disclosure for comprehensive income. Includes, but is not limited to, the following: 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. Components of comprehensive income include: (1) foreign currency translation adjustments; (2) gains (losses) on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (3) gains (losses) on intercompany foreign currency transactions that are of a long-term-investment nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; (4) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (5) unrealized holding gains (losses) on available-for-sale securities and that resulting from transfers of debt securities from the held-to-maturity category to the available-for-sale category; (6) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (7) the net gain (loss) and net prior service cost or credit for pension plans and other postretirement benefit plans.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 14-26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e637-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e681-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e653-108580

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Publisher FASB
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e640-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e689-108580

+ Details

LONG TERM DEBT

9 Months Ended

Oct. 01, 2011

LONG-TERM DEBT [Abstract]

LONG-TERM DEBT

NOTE 5 – LONG-TERM DEBT:

Long-term debt consisted of the following:

(dollars in thousands)	October 1, 2011		January 1, 2011		October 2, 2010

Revolving credit facility	$	236,000	$	236,000	$	--
Former term loan		--		--		232,159
Current maturities		--		--		(2,450	)
Total long-term debt	$	236,000	$	236,000	$	229,709

On October 15, 2010, the Company entered into a $375 million ($130 million sub-limit for letters of credit and a swing line sub-limit of $40 million) revolving credit facility with Bank of America as sole lead arranger and administrative agent, JP Morgan Chase Bank as syndication agent, and other financial institutions. The revolving credit facility was immediately drawn upon to pay off the Company’s former term loan of $232.2 million and pay transaction fees and expenses of $3.8 million, leaving approximately $130 million available under the revolver for future borrowings (net of letters of credit of approximately $8.6 million). At January 1, 2011, we had approximately $236.0 million in revolver borrowings, exclusive of $8.6 million of outstanding letters of credit, at an effective interest rate of 2.51%. At October 1, 2011, we had approximately $236.0 million in revolver borrowings, exclusive of $13.8 million of outstanding letters of credit, at an effective interest rate of 2.48%.

The term of the revolving credit facility expires October 15, 2015. This revolving credit facility provides for two pricing options for revolving loans: (i) revolving loans on which interest is payable quarterly at a base rate equal to the highest of (x) the Federal Funds Rate plus ½ of 1%, (y) the rate of interest in effect for such day as publicly announced from time to time by Bank of America, N.A. as its prime rate, or (z) the Eurodollar Rate plus 1%, plus, in each case, an applicable margin initially equal to 1.25%, which may be adjusted based upon a leverage-based pricing grid ranging from 1.00% to 1.50% and (ii) revolving loans on which interest accrues for one, two, three, six or if, generally available, nine or twelve month interest periods (but is payable not less frequently than every three months) at a rate of interest per annum equal to an adjusted British Bankers Association LIBOR rate, plus an applicable margin initially equal to 2.25%, which may be adjusted based upon a leverage-based pricing grid ranging from 2.00% to 2.50%. Amounts currently outstanding under the revolving credit facility initially accrue interest at a LIBOR rate plus 2.25%.

The revolving credit facility contains and defines financial covenants, including a lease adjusted leverage ratio (defined as, with certain adjustments, the ratio of the Company’s consolidated indebtedness plus six times rent expense to consolidated net income before interest, taxes, depreciation, amortization, and rent expense (“EBITDAR”)) to exceed (x) if such period ends on or before December 31, 2014, 3.75:1.00 and (y) if such period ends after December 31, 2014, 3.50:1.00; and consolidated fixed charge coverage ratio (defined as, with certain adjustments, the ratio of consolidated EBITDAR to consolidated fixed charges (defined as interest plus rent expense)), for any such period to be less than 2.75:1.00. As of October 1, 2011, the Company believes it was in compliance with its financial debt covenants.

The Company’s former senior credit facility was comprised of a $232.2 million term loan (the “former term loan”) and a $125 million revolving credit facility (the “former revolver”) (including a sub-limit for letters of credit of $80 million). There were no borrowings outstanding under the former revolver, exclusive of approximately $8.6 million of outstanding letters of credit at October 2, 2010. Amounts borrowed under the former term loan had an applicable rate of LIBOR + 1.50%, regardless of the Company’s overall leverage level. Interest was payable at the end of interest rate reset periods, which vary in length but in no case exceeded 12 months for LIBOR rate loans and quarterly for prime rate loans. The effective interest rate on former term loan borrowings as of October 2, 2010 was 1.8%.

GOODWILL AND OTHER INTANGIBLE ASSETS

9 Months Ended

Oct. 01, 2011

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND OTHER INTANGIBLE ASSETS

NOTE 6 – GOODWILL AND OTHER INTANGIBLE ASSETS:

In connection with the Acquisition, the Company recorded preliminary estimates of goodwill and other intangible assets including a Bonnie Togs tradename and non-compete agreements for certain executives of Bonnie Togs, in accordance with accounting guidance on business combinations.

Goodwill as of October 1, 2011, represents the excess of the cost of the acquisitions of Carter’s, Inc., which was consummated on August 15, 2001, and of Bonnie Togs, which was consummated on June 30, 2011, over the fair value of the net assets acquired. Our goodwill is not deductible for tax purposes. The OshKosh tradename was recorded in connection with the acquisition of OshKosh on July 14, 2005. Our Carter’s and Bonnie Togs goodwill and Carter’s and OshKosh tradenames are deemed to have indefinite lives and are not being amortized. The Bonnie Togs tradename and non-compete agreements for certain executives are expected to have definite lives and are being amortized over two and four years, respectively.

The Company’s intangible assets were as follows:

		October 1, 2011						January 1, 2011
(dollars in thousands)	Weighted-average useful life	Gross amount		Accumulated amortization		Net amount		Gross amount		Accumulated amortization		Net amount

Carter’s goodwill (1)	Indefinite	$	136,570	$	--	$	136,570	$	136,570	$	--	$	136,570
Bonnie Togs goodwill (2)	Indefinite	$	49,966	$	--	$	49,966	$	--	$	--	$	--
Carter’s tradename	Indefinite	$	220,233	$	--	$	220,233	$	220,233	$	--	$	220,233
OshKosh tradename	Indefinite	$	85,500	$	--	$	85,500	$	85,500	$	--	$	85,500
Bonnie Togs tradename	2 years	$	576	$	75	$	501	$	--	$	--	$	--
Non-compete agreements	4 years	$	287	$	19	$	268	$	--	$	--	$	--
OshKosh licensing agreements	4.7 years	$	19,100	$	19,100	$	--	$	19,100	$	19,100	$	--

		October 2, 2010
(dollars in thousands)	Weighted-average useful life	Gross amount		Accumulated amortization		Net amount

Carter’s goodwill (1)	Indefinite	$	136,570	$	--	$	136,570
Carter’s tradename	Indefinite	$	220,233	$	--	$	220,233
OshKosh tradename	Indefinite	$	85,500	$	--	$	85,500
OshKosh licensing agreements	4.7 years	$	19,100	$	19,100	$	--

(1)	$54.5 million of which relates to Carter’s wholesale segment and $82.0 million of which relates to Carter’s retail segment.

(2)	Relates to International segment.

The following is a reconciliation of Bonnie Togs intangible assets:

	Bonnie Togs Goodwill			Bonnie Togs Tradename			Non-compete agreements

Gross Balance at June 30, 2011	$	54,480		$	623		$	311
Purchase accounting adjustments		(140	)		--			--
Foreign currency exchange adjustments		(4,374	)		(47	)		(24	)
Gross Balance at October 1, 2011	$	49,966		$	576		$	287

Amortization expense for intangible assets was approximately $0.1 million and $0.2 million for the three-month periods ended October 1, 2011 and October 2, 2010, respectively. Amortization expense for intangible assets was approximately $0.1 million and $1.8 million for the nine-month periods ended October 1, 2011 and October 2, 2010, respectively.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

INCOME TAXES	9 Months Ended
INCOME TAXES	Oct. 01, 2011
INCOME TAXES [Abstract]
INCOME TAXES	NOTE 7 - INCOME TAXES: The Company and its subsidiaries file income tax returns in the United States and in various states and local jurisdictions. Bonnie Togs, the Company's Canadian subsidiary will file income tax returns in Canada and various Canadian provinces. The Internal Revenue Service initiated an income tax audit for fiscal 2009 during the second quarter of fiscal 2011. The Company is not anticipating a material payment or material impact on its effective tax rate as a result of this ongoing audit. In most cases, the Company is no longer subject to state and local tax authority examinations for years prior to fiscal 2007. During the third quarter of fiscal 2011, we reversed approximately $0.3 million of reserves for which the statute of limitations expired during the quarter. During the third quarter of fiscal 2010, we reversed approximately $0.5 million of reserves for which the statute of limitations expired during the quarter. As of October 1, 2011, the Company had gross unrecognized tax benefits of approximately $9.6 million, $6.7 million of which, if ultimately recognized, will impact the Company's effective tax rate in the period settled. The Company has recorded tax positions for which the ultimate deductibility is highly certain, but for which there is uncertainty about the timing of such deductions. Because of deferred tax accounting, changes in the timing of these deductions would not impact the annual effective tax rate, but would accelerate the payment of cash to the taxing authorities. Included in the reserves for unrecognized tax benefits as of October 1, 2011, are approximately $2.2 million of reserves for which the statute of limitations is expected to expire within the next year. If these tax benefits are ultimately recognized, such recognition, net of federal income taxes, may impact our annual effective tax rate and the effective tax rate in the quarter in which the benefits are recognized. We recognize interest related to unrecognized tax benefits as a component of interest expense and penalties related to unrecognized tax benefits as a component of income tax expense. During the third quarter of fiscal 2011 and 2010, the Company recognized a reduction of interest expense on uncertain tax positions of approximately $0.1 million due to the settlement of prior year uncertain tax positions. The Company had approximately $0.7 million, $0.6 million, and $0.6 million of interest accrued as of October 1, 2011, January 1, 2011, and October 2, 2010, respectively.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

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-Name Accounting Standards Codification
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
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-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

+ Details

FAIR VALUE MEASUREMENTS

9 Months Ended

Oct. 01, 2011

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

NOTE 8 – FAIR VALUE MEASUREMENTS:

The Company accounts for its fair value measurements in accordance with accounting guidance which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. The fair value hierarchy for disclosure of fair value measurements is as follows:

Level 1	- Quoted prices in active markets for identical assets or liabilities

Level 2	- Quoted prices for similar assets and liabilities in active markets or inputs that are observable

Level 3	- Inputs that are unobservable (for example, cash flow modeling inputs based on assumptions)

The following table summarizes assets and liabilities measured at fair value on a recurring basis:

	October 1, 2011						January 1, 2011						October 2, 2010
(dollars in millions)	Level 1		Level 2		Level 3		Level 1		Level 2		Level 3		Level 1		Level 2		Level 3

Assets
Investments	$	25.2	$	--	$	--	$	226.5	$	--	$	--	$	150.4	$	13.0	$	--
Foreign exchange forward contracts	$	1.1	$	--	$	--	$	--	$	--	$	--	$	--	$	--	$	--

Liabilities
Interest rate swap agreements	$	--	$	--	$	--	$	--	$	--	$	--	$	--	$	0.3	$	--
Contingent consideration	$	--	$	--	$	23.4	$	--	$	--	$	--	$	--	$	--	$	--

At October 1, 2011, we had approximately $25.2 million of cash invested in money market deposit accounts ($25.0 million in JP Morgan and $0.2 million in Bank of America).

At January 1, 2011, we had approximately $151.5 million of cash invested in money market deposit accounts ($73.3 million in Bank of America and $78.2 million in JP Morgan) and $75.0 million in U.S. Treasury bills.

At October 2, 2010, we had approximately $110.4 million invested in money market deposit accounts, $40.0 million in U.S. Treasury Bills, and $13.0 million invested in a Black Rock Treasury fund, which invests only in U.S. Treasury Bills and U.S. Government securities.

On June 22, 2011, as part of the Acquisition, the Company entered into a forward foreign currency exchange contract to reduce its risk from exchange rate fluctuations on the purchase price of Bonnie Togs. The contract was settled on June 30, 2011 and a gain of $0.2 million was recognized in earnings.

During the third quarter of fiscal 2011, the Company recorded a $0.1 million gain related to the mark-to-market of open foreign currency exchange contracts and Bonnie Togs’ foreign denominated payables.

In connection with the Acquisition, the Company acquired open forward foreign exchange contracts which were undesignated hedges used to reduce its risk from cash flows associated with U.S. dollar denominated inventory purchases. As part of its overall strategy to manage the level of exposure to the risk of foreign currency exchange rate fluctuations, primarily exposure to changes in the value of the U.S. dollar in relation to the Canadian dollar, the Company hedges a portion of its foreign currency exposures anticipated over the ensuing twelve-month period. The Company uses foreign exchange contracts that generally have maturities of up 12 months to provide continuing coverage throughout the hedging period.

As of October 1, 2011, the Company had contracts for sales of $23.4 million of Canadian dollars and for the purchase of $23.5 million of U.S. dollars at fixed rates. The fair value of these forward contracts was an asset of $1.1 million. The Company accounts for these foreign exchange contracts as undesignated positions in accordance with accounting standards on derivatives and hedging. As such, these positions are marked to fair value through earnings at each reporting date.

Our former senior credit facility required us to hedge at least 25% of our variable rate debt under this facility. The Company historically entered into interest rate swap agreements in order to hedge the risk of interest rate fluctuations. These interest rate swap agreements were designated as cash flow hedges of the variable interest payments on a portion of our variable rate former term loan debt. Our interest rate swap agreements were traded in the over-the-counter market. Fair values were based on quoted market prices for similar assets or liabilities or determined using inputs that use as their basis readily observable market data that are actively quoted and can be validated through external sources, including third-party pricing services, brokers, and market transactions. Our interest rate swap agreements were classified as current as their terms spanned less than one year.

As of October 2, 2010, approximately $100.0 million of our $232.2 million of outstanding debt was hedged under interest rate swap agreements. In connection with the repayment of the Company’s former term loan, the Company terminated these effective interest rate swap agreements originally scheduled to mature in January 2011.

The fair value of the discounted contingent consideration liability was approximately $24 million as of July 2, 2011 and approximately $23 million as of October 1, 2011. The $1.0 million change in the fair value of the liability is reflected as $1.0 million in accretion expense and $2.0 million in accumulated other comprehensive income reflecting a favorable foreign currency translation adjustment. The Company determined the fair value of the contingent consideration based upon a probability-weighted discounted cash flow analysis.

The fair value of our derivative instruments in our accompanying unaudited condensed consolidated balance sheets were as follows:

	Asset Derivatives			Liability Derivatives

(dollars in millions)	Balance sheet location	Fair value		Balance sheet location	Fair value

October 1, 2011	Prepaid expenses and other current assets	$	1.1	Other current liabilities	$	--
January 1, 2011	Prepaid expenses and other current assets	$	--	Other current liabilities	$	--
October 2, 2010	Prepaid expenses and other current assets	$	--	Other current liabilities	$	0.3

The effect of derivative instruments designated as cash flow hedges on our accompanying unaudited condensed consolidated financial statements was as follows:

For the three-month period ended

October 1, 2011

For the nine-month period ended

October 1, 2011

(dollars in thousands)

Amount of gain

recognized in accumulated

other comprehensive

income (loss) on effective hedges

Amount of loss

reclassified

from accumulated

other comprehensive

income (loss)

into interest expense

Amount of gain

recognized in accumulated

other comprehensive

income (loss) on

effective hedges

Amount of loss

reclassified

from accumulated

other comprehensive

income (loss)

into interest expense

Interest rate hedge agreements

	For the three-month period ended October 2, 2010					For the nine-month period ended October 2, 2010
(dollars in thousands)	Amount of gain recognized in accumulated other comprehensive income (loss) on effective hedges (1)		Amount of loss reclassified from accumulated other comprehensive income (loss) into interest expense			Amount of loss recognized in accumulated other comprehensive income (loss) on effective hedges (1)		Amount of loss reclassified from accumulated other comprehensive income (loss) into interest expense

Interest rate hedge agreements	$	225	$	(291	)	$	688	$	(1,440	)

(1) Amount recognized in accumulated other comprehensive income (loss), net of tax of $107,000 and $379,000 for the three and nine-month periods ended October 2, 2010, respectively.

The effect of undesignated derivative instruments on our accompanying unaudited condensed consolidated financial statements was as follows:

	Gains recognized in earnings

	For the three-month periods ended		For the nine-month periods ended
(dollars in thousands)	October 1, 2011	October 2, 2010	October 1, 2011	October 2, 2010

Foreign exchange forward contract	$1,549	$ --	$1,780	$ --

- Definition

Tabular disclosure of the fair value measurement of assets and liabilities which includes [financial] instruments measured at fair value that are classified in stockholders' equity. Such assets and liabilities may be measured on a recurring or nonrecurring basis. The disclosures which may be required or desired include: (1) for assets and liabilities measured on a recurring basis, disclosure may include: (a) the fair value measurements at the reporting date; (b) the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets or liabilities (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3); (c) for fair value measurements using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (i) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (ii) purchases, sales, issuances, and settlements (net); (iii) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs); (d) the amount of the total gains or losses for the period in subparagraph (c) (i) above included in earnings (or changes in net assets) that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date and a description of where those unrealized gains or losses are reported in the statement of income (or activities); (e) the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period and (2) for assets and liabilities that are measured at fair value on a nonrecurring basis (for example, impaired assets) disclosure may include, in addition to (a) above: (a) the reasons for the fair value measurements recorded; (b) the same as (b) above; (c) for fair value measurements using significant unobservable inputs (Level 3), a description of the inputs and the information used to develop the inputs; and (d) the valuation technique(s) used to measure fair value and a discussion of changes, if any, in the valuation technique(s) used to measure similar assets and/or liabilities in prior periods. Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 33
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 6
-Footnote 4
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-Name Accounting Standards Codification
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+ Details

EMPLOYEE BENEFIT PLANS

9 Months Ended

Oct. 01, 2011

EMPLOYEE BENEFIT PLANS [Abstract]

EMPLOYEE BENEFIT PLANS

NOTE 9 – EMPLOYEE BENEFIT PLANS:

Under a defined benefit plan frozen in 1991, we offer a comprehensive post-retirement medical plan to current and certain future retirees and their spouses until they become eligible for Medicare or a Medicare Supplement Plan. We also offer life insurance to current and certain future retirees. Employee contributions are required as a condition of participation for both medical benefits and life insurance and our liabilities are net of these expected employee contributions. See Note 7 “Employee Benefit Plans” to our audited consolidated financial statements in our most recently filed Annual Report on Form 10-K for further information.

The components of post-retirement benefit expense charged to operations are as follows:

	For the three-month periods ended						For the nine-month periods ended
(dollars in thousands)	October 1, 2011			October 2, 2010			October 1, 2011			October 2, 2010

Service cost – benefits attributed to service during the period	$	18		$	23		$	54		$	69
Interest cost on accumulated post-retirement benefit obligation		106			133			318			399
Amortization net actuarial gain		(5	)		(7	)		(15	)		(21	)
Total net periodic post-retirement benefit cost	$	119		$	149		$	357		$	447

We have an obligation under a defined benefit plan covering certain former officers and their spouses. The component of pension expense charged to operations is as follows:

	For the three-month periods ended				For the nine-month periods ended
(dollars in thousands)	October 1, 2011		October 2, 2010		October 1, 2011		October 2, 2010

Interest cost on accumulated pension benefit obligation	$	7	$	12	$	23	$	36

Under a defined benefit pension plan frozen as of December 31, 2005, certain current and former employees of OshKosh are eligible to receive benefits. The net periodic pension (benefit) expense associated with this pension plan and included in the statement of operations was comprised of:

	For the three-month periods ended						For the nine-month periods ended
(dollars in thousands)	October 1, 2011			October 2, 2010			October 1, 2011			October 2, 2010

Interest cost on accumulated pension benefit obligation	$	614		$	598		$	1,841		$	1,794
Expected return on assets		(779	)		(718	)		(2,335	)		(2,156	)
Amortization of actuarial loss		1			34			1			101
Total net periodic pension (benefit) expense	$	(164	)	$	(86	)	$	(493	)	$	(261	)

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
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-Number FAS88
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
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+ Details

COMMON STOCK	9 Months Ended
COMMON STOCK	Oct. 01, 2011
COMMON STOCK [Abstract]
COMMON STOCK	NOTE 10 – COMMON STOCK: During the first nine months of fiscal 2011, the Company issued 38,520 shares of common stock at a fair market value of $30.38 per share to its non-management board members. In connection with this issuance, we recognized approximately $1.2 million in stock-based compensation expense. During the first nine months of fiscal 2010, the Company issued 24,032 and 2,115 shares of common stock at a fair market value of $33.29 and $23.65 per share, respectively, to its non-management board members. In connection with these issuances, we recognized approximately $850,000 in stock-based compensation expense. We received no proceeds from the issuance of these shares. On February 16, 2007, the Company’s Board of Directors approved a share repurchase authorization, pursuant to which the Company was authorized to purchase up to $100 million of its outstanding common shares (the “2007 Authorization”). On June 15, 2010, the Company’s Board of Directors approved a new share repurchase authorization, pursuant to which the Company is authorized to purchase up to an additional $100 million of its outstanding common shares (the “2010 Authorization”). The Company has completed repurchase of outstanding shares in the amount totaling the entire $100 million approved under the 2007 Authorization. Under the 2010 Authorization, the Company has repurchased and retired 1,686,830 shares, or approximately $41.1 million, of its common stock at an average price of $24.37 per share. The total remaining capacity under this authorization was approximately $58.9 million as of October 1, 2011. This authorization has no expiration date. The Company did not repurchase any shares of its common stock during the three and nine-month periods ended October 1, 2011. During the first nine months of fiscal 2010, beginning in the third quarter, the Company repurchased and retired 1,837,450 shares of its common stock at an average price of $24.00 per share. We have reduced common stock by the par value of such shares repurchased and have deducted the remaining excess repurchase price over par value from additional paid-in capital. Future repurchases may occur from time to time in the open market, in negotiated transactions, or otherwise. The timing and amount of any repurchases will be determined by the Company’s management, based on its evaluation of market conditions, share price, other investment priorities, and other factors.

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ References

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-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

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-Name Regulation S-X (SX)
-Number 210
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-Section 08
-Paragraph d

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-Name Accounting Research Bulletin (ARB)
-Number 43
-Chapter 1
-Section B
-Paragraph 7, 11A
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Number 129
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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+ Details

STOCK-BASED COMPENSATION

9 Months Ended

Oct. 01, 2011

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

STOCK - BASED COMPENSATION

NOTE 11 – STOCK-BASED COMPENSATION:

Under our Amended and Restated Equity Incentive Plan, the compensation committee of our Board of Directors may award incentive stock options (ISOs and non-ISOs), stock appreciation rights (SARs), restricted stock, unrestricted stock, stock deliverable on a deferred basis (including restricted stock units), and performance-based stock awards, intended to help defray the cost of awards. The fair value of time-based or performance-based stock option grants are estimated on the date of grant using the Black-Scholes option pricing method with the following weighted-average assumptions used for grants issued during the nine-month period ended October 1, 2011.

	Assumptions

Volatility		34.97	%
Risk-free interest rate		2.67	%
Expected term (years)		6.8
Dividend yield		--

The fair value of restricted stock and restricted stock units (collectively, “restricted stock awards”) is determined based on the quoted closing price of our common stock on the date of grant.

The following table summarizes our stock option and restricted stock awards activity during the nine-month period ended October 1, 2011:

	Time-based stock options			Restricted stock awards

Outstanding, January 1, 2011		2,471,486			481,413

Granted		450,600			384,300
Exercised		(744,511	)		--
Vested restricted stock		--			(163,137	)
Forfeited		(100,600	)		(50,550	)
Expired		(16,200	)		--

Outstanding, October 1, 2011		2,060,775			652,026

Exercisable, October 1, 2011		1,085,163			--

During the three-month period ended October 1, 2011, we granted 46,500 time-based stock options with a weighted-average Black-Scholes fair value of $9.54 per share and a weighted-average exercise price of $30.17 per share. In connection with this grant, we recognized approximately $18,000 in stock-based compensation expense during the three-month period ended October 1, 2011.

During the nine-month period ended October 1, 2011, we granted 450,600 time-based stock options with a weighted-average Black-Scholes fair value of $11.79 per share and a weighted-average exercise price of $28.76 per share. In connection with these grants, we recognized approximately $651,000 in stock-based compensation expense during the nine-month period ended October 1, 2011.

During the three-month period ended October 1, 2011, we granted 40,000 shares of restricted stock awards to employees with a weighted-average fair value on the date of grant of $30.17 per share. In connection with these grants, we recognized approximately $48,000 in stock-based compensation expense during the three-month period ended October 1, 2011.

During the nine-month period ended October 1, 2011, we granted 384,300 shares of restricted stock awards to employees with a weighted-average fair value on the date of grant of $28.85 per share. In connection with these grants, we recognized approximately $1,332,000 in stock-based compensation expense during the nine-month period ended October 1, 2011.

Unrecognized stock-based compensation expense related to outstanding unvested stock options and unvested restricted stock awards is expected to be recorded as follows:

(dollars in thousands)	Time-based stock options		Restricted stock awards		Total

2011 (period from October 2 through December 31, 2011)	$	863	$	1,290	$	2,153
2012		3,074		4,843		7,917
2013		2,355		3,823		6,178
2014		1,347		2,680		4,027
Total	$	7,639	$	12,636	$	20,275

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Name Statement of Position (SOP)
-Number 93-6
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-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

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-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

+ Details

SEGMENT INFORMATION

9 Months Ended

Oct. 01, 2011

SEGMENT INFORMATION [Abstract]

SEGMENT INFORMATION

NOTE 12 – SEGMENT INFORMATION:

We report segment information in accordance with accounting guidance on segment reporting, which requires segment information to be disclosed based upon a “management approach.” The management approach refers to the internal reporting that is used by management for making operating decisions and assessing the performance of our reportable segments. We report our corporate expenses and acquisition-related expenses separately as they are not included in the internal measures of segment operating performance used by the Company in order to measure the underlying performance of our reportable segments.

In light of the Acquisition, the Company reevaluated and realigned certain of its reportable segments. As a result, the Company’s reportable segments include a new international segment reflecting our new Canadian operations, our existing international wholesale business, and royalty income from our international licensees. In addition, the Company combined its historical mass channel segments with its wholesale segments. The Company believes these changes in segment reporting better reflect how its five business segments, Carter’s wholesale, Carter’s retail, OshKosh retail, OshKosh wholesale, and international, are managed and how each segment’s performance is evaluated. Effective October 1, 2011, the Company changed its segment presentation to reflect this new structure, and recast all prior periods presented to conform to the new presentation.

The table below presents certain segment information for the periods indicated:

	For the three-month periods ended																For the nine-month periods ended
(dollars in thousands)	October 1, 2011				% of Total			October 2, 2010			% of Total			October 1, 2011				% of Total			October 2, 2010			% of Total
Net sales:

Carter’s Wholesale	$	288,775				45.1	%	$	251,943			48.7	%	$	703,028				46.7	%	$	603,599			48.1	%
Carter’s Retail (a)		184,498				28.9	%		150,838			29.1	%		465,281				31.0	%		382,570			30.5	%
Total Carter’s		473,273				74.0	%		402,781			77.8	%		1,168,309				77.7	%		986,169			78.6	%

OshKosh Retail (a)		80,472				12.6	%		77,946			15.0	%		191,578				12.7	%		185,050			14.8	%
OshKosh Wholesale		26,472				4.1	%		25,810			5.0	%		61,248				4.1	%		55,935			4.5	%
Total OshKosh		106,944				16.7	%		103,756			20.0	%		252,826				16.8	%		240,985			19.3	%

International (b)		59,400				9.3	%		11,391			2.2	%		81,970				5.5	%		26,832			2.1	%

Total net sales	$	639,617				100.0	%	$	517,928			100.0	%	$	1,503,105				100.0	%	$	1,253,986			100.0	%

Operating income (loss):					% of segment net sales						% of segment net sales								% of segment net sales						% of segment net sales

Carter’s Wholesale	$	33,023				11.4	%	$	44,496			17.7	%	$	90,603				12.9	%	$	122,407			20.3	%
Carter’s Retail (a)		25,698				13.9	%		31,579			20.9	%		72,897				15.7	%		76,405			20.0	%

Total Carter’s		58,721				12.4	%		76,075			18.9	%		163,500				14.0	%		198,812			20.2	%

OshKosh Retail (a)		2,154				2.7	%		9,420			12.1	%		(10,079	)			(5.3	%)		10,474			5.7	%
OshKosh Wholesale		362				1.4	%		3,855			14.9	%		(260	)			(0.4	%)		4,476			8.0	%

Total OshKosh		2,516				2.4	%		13,275			12.8	%		(10,339	)			(4.1	%)		14,950			6.2	%

International (b)		7,919		(c)		13.3	%		5,567			48.9	%		16,500		(c)		20.1	%		12,794			47.7	%

Segment operating income		69,156				10.8	%		94,917			18.3	%		169,661				11.3	%		226,556			18.1	%

Corporate expenses (d)		(12,391	)	(e)		(1.9	%)		(15,039	)		(2.9	%)		(37,240	)	(e)		(2.5	%)		(42,086	)		(3.4	%)

Total operating income	$	56,765				8.9	%	$	79,878			15.4	%	$	132,421				8.8	%	$	184,470			14.7	%

(a)	Includes eCommerce results.

(b)	Includes international retail and wholesale sales, and international licensing income.

(c)	Includes $5.9 million related to the amortization of the fair value step-up for Bonnie Togs inventory acquired and a $1.0 million charge associated with the revaluation of the Company’s contingent consideration.

(d)	Corporate expenses generally include expenses related to incentive compensation, stock-based compensation, executive management, severance and relocation, finance, building occupancy, information technology, certain legal fees, consulting, and audit fees.

(e)	Includes $0.1 million and $2.3 million of professional service fees associated with the Acquisition for the three and nine-month periods ended October 1, 2011, respectively.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599

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-Publisher FASB
-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

+ Details

EARNINGS PER SHARE

9 Months Ended

Oct. 01, 2011

EARNINGS PER SHARE [Abstract]

EARNINGS PER SHARE

NOTE 13 – EARNINGS PER SHARE:

The Company calculates basic and diluted net income per common share in accordance with accounting guidance which requires earnings per share to be calculated pursuant to the two-class method for unvested share-based payment awards that contain non-forfeitable rights to dividends or dividend equivalents (whether paid or unpaid).

Basic net income per share is calculated by dividing net income for the period by the weighted-average common shares outstanding for the period. Diluted net income per share includes the effect of dilutive instruments, such as stock options and restricted stock awards, and uses the average share price for the period in determining the number of shares that are to be added to the weighted-average number of shares outstanding.

The following is a reconciliation of basic common shares outstanding to diluted common and common equivalent shares outstanding:

	For the three-month periods ended						For the nine-month periods ended
	October 1, 2011			October 2, 2010			October 1, 2011			October 2, 2010

Weighted-average number of common and common equivalent shares outstanding:
Basic number of common shares outstanding		57,729,572			58,325,162			57,366,529			58,513,228
Dilutive effect of unvested restricted stock awards		121,633			89,931			108,577			111,110
Dilutive effect of stock options		464,846			599,598			599,805			781,849
Diluted number of common and common equivalent shares outstanding		58,316,051			59,014,691			58,074,911			59,406,187

Basic net income per common share:
Net income	$	34,449,000		$	49,657,000		$	79,231,000		$	111,578,000
Income allocated to participating securities		(384,738	)		(427,084	)		(890,416	)		(956,589	)
Net income available to common shareholders	$	34,064,262		$	49,229,916		$	78,340,584		$	110,621,411

Basic net income per common share	$	0.59		$	0.84		$	1.37		$	1.89

Diluted net income per common share:
Net income	$	34,449,000		$	49,657,000		$	79,231,000		$	111,578,000
Income allocated to participating securities		(381,699	)		(422,775	)		(881,305	)		(944,082	)
Net income available to common shareholders	$	34,067,301		$	49,234,225		$	78,349,695		$	110,633,918

Diluted net income per common share	$	0.58		$	0.83		$	1.35		$	1.86

For the three and nine-month periods ended October 1, 2011, anti-dilutive shares of 963,925 were excluded from the computations of diluted earnings per share. For the three and nine-month periods ended October 2, 2010, anti-dilutive shares of 673,804 and 601,404, respectively, were excluded from the computations of diluted earnings per share.

RECENT ACCOUNTING PRONOUNCEMENTS	9 Months Ended
RECENT ACCOUNTING PRONOUNCEMENTS	Oct. 01, 2011
RECENT ACCOUNTING PRONOUNCEMENTS [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	NOTE 14 – RECENT ACCOUNTING PRONOUNCEMENTS: In May 2011, the Financial Accounting Standards Board (“FASB”) issued updated accounting guidance related to fair value measurements and disclosures that result in common fair value measurements and disclosures between GAAP and International Financial Reporting Standards. This guidance includes amendments that clarify the intent about the application of existing fair value measurements and disclosures, while other amendments change a principle or requirement for fair value measurements or disclosures. This guidance is effective for interim and annual periods beginning after December 15, 2011. The Company does not believe the adoption of this guidance will have a material impact on its consolidated financial statements. In June 2011, the FASB issued guidance to amend the presentation of comprehensive income to allow an entity the option to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. In both choices, an entity is required to present each component of net income along with total net income, each component of other comprehensive income along with a total for other comprehensive income, and a total amount for comprehensive income. The guidance eliminates the option to present the components of other comprehensive income as part of the statement of changes in stockholders' equity. This guidance is effective for interim and annual periods beginning after December 15, 2011, and is to be applied retrospectively. The Company will include such disclosures in our first quarter of fiscal 2012 quarterly report. In September 2011, the FASB issued new guidance on testing goodwill for impairment. This guidance gives companies the option to perform a qualitative assessment to first assess whether the fair value of a reporting unit is less than its carrying amount. If an entity determines it is not more likely than not that the fair value of the reporting unit is less than its carrying amount, then performing the two-step impairment test is unnecessary. This guidance is effective for fiscal years beginning after December 15, 2011. The Company does not believe the adoption of this guidance will have a material impact on its consolidated financial statements.

ACQUISITION OF BONNIE TOGS (Tables)

9 Months Ended

Oct. 01, 2011

ACQUISITION OF BONNIE TOGS [Abstract]

Summary of preliminary fair values of assets acquired and liabilities assumed

The following table summarizes the preliminary fair values of the assets acquired and liabilities assumed at June 30, 2011, the date of the Acquisition:

(U.S. dollars in thousands)

Current assets	$	40,999
Property, plant, and equipment, net		13,165
Goodwill		54,340
Bonnie Togs tradename		623
Non-compete agreements		311
Total asset acquired		109,438
Current liabilities		17,437
Non-current liabilities		6,725
Total liabilities assumed		24,162
Net assets acquired	$	85,276

COMPREHENSIVE INCOME (LOSS) (Tables)

9 Months Ended

Oct. 01, 2011

COMPREHENSIVE INCOME (LOSS) [Abstract]

Comprehensive Income Table

Comprehensive income, which includes net income, cumulative foreign currency translation adjustments, and unrealized gain on interest rate swap agreements, is as follows:

	For the three-month periods ended					For the nine-month periods ended
(dollars in thousands)	October 1, 2011			October 2, 2010		October 1, 2011			October 2, 2010

Net income	$	34,449		$	49,657	$	79,231		$	111,578
Cumulative foreign currency translation adjustments		(4,922	)		--		(5,021	)		--
Unrealized gain on interest rate swap agreements, net of tax of $107 and $379, respectively		--			225		--			688
Total comprehensive income	$	29,527		$	49,882	$	74,210		$	112,266

Schedule of Accumulated Other Comprehensive Income (Loss)

The components of accumulated other comprehensive income (loss) consisted of the following:


(dollars in thousands)	October 1, 2011			January 1, 2011			October 2, 2010

Cumulative foreign currency translation adjustments	$	(5,021	)	$	--		$	--
OshKosh defined benefit plan, net of tax		(2,894	)		(2,894	)		(4,031	)
Carter's post-retirement benefit obligation, net of tax		1,004			1,004			819
Interest rate swap agreements, net of tax		--			--			(166	)
Total accumulated other comprehensive loss	$	(6,911	)	$	(1,890	)	$	(3,378	)

LONG TERM DEBT (Tables)

9 Months Ended

Oct. 01, 2011

LONG-TERM DEBT [Abstract]

Long-Term Debt Table

Long-term debt consisted of the following:

(dollars in thousands)	October 1, 2011		January 1, 2011		October 2, 2010

Revolving credit facility	$	236,000	$	236,000	$	--
Former term loan		--		--		232,159
Current maturities		--		--		(2,450	)
Total long-term debt	$	236,000	$	236,000	$	229,709

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)

9 Months Ended

Oct. 01, 2011

Goodwill and Intangible Assets Disclosure [Abstract]

Intangible Assets Table

The Company's intangible assets were as follows:

		October 1, 2011						January 1, 2011
(dollars in thousands)	Weighted-average useful life	Gross amount		Accumulated amortization		Net amount		Gross amount		Accumulated amortization		Net amount

Carter's goodwill (1)	Indefinite	$	136,570	$	--	$	136,570	$	136,570	$	--	$	136,570
Bonnie Togs goodwill (2)	Indefinite	$	49,966	$	--	$	49,966	$	--	$	--	$	--
Carter's tradename	Indefinite	$	220,233	$	--	$	220,233	$	220,233	$	--	$	220,233
OshKosh tradename	Indefinite	$	85,500	$	--	$	85,500	$	85,500	$	--	$	85,500
Bonnie Togs tradename	2 years	$	576	$	75	$	501	$	--	$	--	$	--
Non-compete agreements	4 years	$	287	$	19	$	268	$	--	$	--	$	--
OshKosh licensing agreements	4.7 years	$	19,100	$	19,100	$	--	$	19,100	$	19,100	$	--

		October 2, 2010
(dollars in thousands)	Weighted-average useful life	Gross amount		Accumulated amortization		Net amount

Carter's goodwill (1)	Indefinite	$	136,570	$	--	$	136,570
Carter's tradename	Indefinite	$	220,233	$	--	$	220,233
OshKosh tradename	Indefinite	$	85,500	$	--	$	85,500
OshKosh licensing agreements	4.7 years	$	19,100	$	19,100	$	--

(1)	$54.5 million of which relates to Carter's wholesale segment and $82.0 million of which relates to Carter's retail segment.

(2)	Relates to International segment.

Reconciliation of Bonnie Togs intangible assets

The following is a reconciliation of Bonnie Togs intangible assets:

	Bonnie Togs Goodwill			Bonnie Togs Tradename			Non-compete agreements

Gross Balance at June 30, 2011	$	54,480		$	623		$	311
Purchase accounting adjustments		(140	)		--			--
Foreign currency exchange adjustments		(4,374	)		(47	)		(24	)
Gross Balance at October 1, 2011	$	49,966		$	576		$	287

FAIR VALUE MEASUREMENTS (Tables)

9 Months Ended

Oct. 01, 2011

Fair Value Disclosures [Abstract]

Assets and Liabilities Measured at Fair Value Table

<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">The following table summarizes assets and liabilities measured at fair value on a recurring basis:</div><div style="DISPLAY: block; TEXT-INDENT: 0pt"> </div><div align="left"><table style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman" cellspacing="0" cellpadding="0" width="100%"><tr><td style="PADDING-BOTTOM: 2px" valign="bottom"> </td><td style="PADDING-BOTTOM: 2px" valign="bottom"> </td><td style="BORDER-BOTTOM: black 2px solid" valign="bottom" colspan="10"><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">October 1, 2011</div></div></td><td style="PADDING-BOTTOM: 2px; TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"> </td><td style="PADDING-BOTTOM: 2px" valign="bottom"> </td><td style="BORDER-BOTTOM: black 2px solid" valign="bottom" colspan="10"><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">January 1, 2011</div></div></td><td style="PADDING-BOTTOM: 2px; TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"> </td><td style="PADDING-BOTTOM: 2px" valign="bottom"> </td><td style="BORDER-BOTTOM: black 2px solid" valign="bottom" colspan="10"><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">October 2, 2010</div></div></td><td style="PADDING-BOTTOM: 2px; TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"> </td></tr><tr><td style="PADDING-BOTTOM: 2px" valign="bottom" align="left"><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">(dollars in millions)</div></td><td style="PADDING-BOTTOM: 2px" valign="bottom"> </td><td style="BORDER-BOTTOM: black 2px solid" valign="bottom" colspan="2"><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">Level 1</div></div></td><td style="PADDING-BOTTOM: 2px; TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"> </td><td style="PADDING-BOTTOM: 2px" valign="bottom"> </td><td style="BORDER-BOTTOM: black 2px solid" valign="bottom" colspan="2"><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">Level 2</div></div></td><td style="PADDING-BOTTOM: 2px; TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"> </td><td style="PADDING-BOTTOM: 2px" valign="bottom"> </td><td style="BORDER-BOTTOM: black 2px solid" valign="bottom" colspan="2"><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">Level 3</div></div></td><td style="PADDING-BOTTOM: 2px; TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"> </td><td style="PADDING-BOTTOM: 2px" valign="bottom"> </td><td style="BORDER-BOTTOM: black 2px solid" valign="bottom" colspan="2"><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">Level 1</div></div></td><td style="PADDING-BOTTOM: 2px; TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"> </td><td style="PADDING-BOTTOM: 2px" valign="bottom"> </td><td style="BORDER-BOTTOM: black 2px solid" valign="bottom" colspan="2"><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">Level 2</div></div></td><td style="PADDING-BOTTOM: 2px; TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"> </td><td style="PADDING-BOTTOM: 2px" valign="bottom"> </td><td style="BORDER-BOTTOM: black 2px solid" valign="bottom" colspan="2"><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">Level 3</div></div></td><td style="PADDING-BOTTOM: 2px; TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"> </td><td style="PADDING-BOTTOM: 2px" valign="bottom"> </td><td style="BORDER-BOTTOM: black 2px solid" valign="bottom" colspan="2"><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">Level 1</div></div></td><td style="PADDING-BOTTOM: 2px; TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"> </td><td style="PADDING-BOTTOM: 2px" valign="bottom"> </td><td style="BORDER-BOTTOM: black 2px solid" valign="bottom" colspan="2"><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">Level 2</div></div></td><td style="PADDING-BOTTOM: 2px; TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"> </td><td style="PADDING-BOTTOM: 2px" valign="bottom"> </td><td style="BORDER-BOTTOM: black 2px solid" valign="bottom" colspan="2"><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">Level 3</div></div></td><td style="PADDING-BOTTOM: 2px; TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"> </td></tr><tr><td valign="bottom"> </td><td valign="bottom"> </td><td valign="bottom" colspan="2"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"> </td><td valign="bottom"> </td><td valign="bottom" colspan="2"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"> </td><td valign="bottom"> </td><td valign="bottom" colspan="2"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"> </td><td valign="bottom"> </td><td valign="bottom" colspan="2"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"> </td><td valign="bottom"> </td><td valign="bottom" colspan="2"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"> </td><td valign="bottom"> </td><td valign="bottom" colspan="2"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"> </td><td valign="bottom"> </td><td valign="bottom" colspan="2"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"> </td><td valign="bottom"> </td><td valign="bottom" colspan="2"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"> </td><td valign="bottom"> </td><td valign="bottom" colspan="2"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"> </td></tr><tr><td valign="bottom" align="left"><div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: -18pt; MARGIN-RIGHT: 0pt" align="left">Assets</div></td><td valign="bottom"> </td><td valign="bottom" colspan="2"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"> </td><td valign="bottom"> </td><td valign="bottom" colspan="2"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"> </td><td valign="bottom"> </td><td valign="bottom" colspan="2"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"> </td><td valign="bottom"> </td><td valign="bottom" colspan="2"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"> </td><td valign="bottom"> </td><td valign="bottom" colspan="2"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"> </td><td valign="bottom"> </td><td valign="bottom" colspan="2"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"> </td><td valign="bottom"> </td><td valign="bottom" colspan="2"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"> </td><td valign="bottom"> </td><td valign="bottom" colspan="2"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"> </td><td valign="bottom"> </td><td valign="bottom" colspan="2"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"> </td></tr><tr bgcolor="#cceeff"><td valign="bottom" align="left" width="10%"><div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">Investments</div></td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">25.2</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">--</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">--</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">226.5</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">--</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">--</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">150.4</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">13.0</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">--</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td></tr><tr bgcolor="white"><td valign="bottom" align="left" width="10%"><div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">Foreign exchange forward contracts</div></td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">1.1</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">--</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">--</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">--</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">--</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">--</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">--</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">--</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">--</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td></tr><tr bgcolor="#cceeff"><td valign="bottom" width="10%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: right" valign="bottom" width="7%"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: right" valign="bottom" width="7%"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: right" valign="bottom" width="7%"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: right" valign="bottom" width="7%"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: right" valign="bottom" width="7%"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: right" valign="bottom" width="7%"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: right" valign="bottom" width="7%"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: right" valign="bottom" width="7%"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: right" valign="bottom" width="7%"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td></tr><tr bgcolor="white"><td valign="bottom" align="left" width="10%"><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">Liabilities</div></td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: right" valign="bottom" width="7%"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: right" valign="bottom" width="7%"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: right" valign="bottom" width="7%"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: right" valign="bottom" width="7%"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: right" valign="bottom" width="7%"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: right" valign="bottom" width="7%"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: right" valign="bottom" width="7%"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: right" valign="bottom" width="7%"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: right" valign="bottom" width="7%"> </td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td></tr><tr bgcolor="#cceeff"><td valign="bottom" align="left" width="10%"><div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">Interest rate swap agreements</div></td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">--</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">--</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">--</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">--</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">--</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">--</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">--</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">0.3</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">--</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td></tr><tr bgcolor="white"><td valign="bottom" align="left" width="10%"><div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">Contingent consideration</div></td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">--</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">--</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">23.4</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">--</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">--</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">--</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">--</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">--</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td><td valign="bottom" width="1%"> </td><td style="TEXT-ALIGN: left" valign="bottom" width="1%">$</td><td style="TEXT-ALIGN: right" valign="bottom" width="7%">--</td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"> </td></tr></table></div>

Fair Value of Derivative Instrument Table

The fair value of our derivative instruments in our accompanying unaudited condensed consolidated balance sheets were as follows:

	Asset Derivatives			Liability Derivatives

(dollars in millions)	Balance sheet location	Fair value		Balance sheet location	Fair value

October 1, 2011	Prepaid expenses and other current assets	$	1.1	Other current liabilities	$	--
January 1, 2011	Prepaid expenses and other current assets	$	--	Other current liabilities	$	--
October 2, 2010	Prepaid expenses and other current assets	$	--	Other current liabilities	$	0.3

Effect of Derivative Instruments Designated As Cash Flow Hedges Table

The effect of derivative instruments designated as cash flow hedges on our accompanying unaudited condensed consolidated financial statements was as follows:

For the three-month period ended

October 1, 2011

For the nine-month period ended

October 1, 2011

(dollars in thousands)

Amount of gain

recognized in accumulated

other comprehensive

income (loss) on effective hedges

Amount of loss

reclassified

from accumulated

other comprehensive

income (loss)

into interest expense

Amount of gain

recognized in accumulated

other comprehensive

income (loss) on

effective hedges

Amount of loss

reclassified

from accumulated

other comprehensive

income (loss)

into interest expense

Interest rate hedge agreements

	For the three-month period ended October 2, 2010					For the nine-month period ended October 2, 2010
(dollars in thousands)	Amount of gain recognized in accumulated other comprehensive income (loss) on effective hedges (1)		Amount of loss reclassified from accumulated other comprehensive income (loss) into interest expense			Amount of loss recognized in accumulated other comprehensive income (loss) on effective hedges (1)		Amount of loss reclassified from accumulated other comprehensive income (loss) into interest expense

Interest rate hedge agreements	$	225	$	(291	)	$	688	$	(1,440	)

(1) Amount recognized in accumulated other comprehensive income (loss), net of tax of $107,000 and $379,000 for the three and nine-month periods ended October 2, 2010, respectively.

- Definition

This element represents the disclosure related to assets and liabilities by class, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring and/or nonrecurring basis in periods after initial recognition (for example, impaired assets). The disclosures that may be required or desired include: (a) the fair value measurements recorded during the period and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets or liabilities (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 33
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 6
-Footnote 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a),(b)
-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19207-110258

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19190-110258

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 5
-Subparagraph (a),(b)
-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19296-110258

+ Details

EMPLOYEE BENEFIT PLANS (Tables)

9 Months Ended

Oct. 01, 2011

EMPLOYEE BENEFIT PLANS [Abstract]

Components of Benefit Plan Expense

The components of post-retirement benefit expense charged to operations are as follows:

	For the three-month periods ended						For the nine-month periods ended
(dollars in thousands)	October 1, 2011			October 2, 2010			October 1, 2011			October 2, 2010

Service cost - benefits attributed to service during the period	$	18		$	23		$	54		$	69
Interest cost on accumulated post-retirement benefit obligation		106			133			318			399
Amortization net actuarial gain		(5	)		(7	)		(15	)		(21	)
Total net periodic post-retirement benefit cost	$	119		$	149		$	357		$	447

We have an obligation under a defined benefit plan covering certain former officers and their spouses. The component of pension expense charged to operations is as follows:

	For the three-month periods ended				For the nine-month periods ended
(dollars in thousands)	October 1, 2011		October 2, 2010		October 1, 2011		October 2, 2010

Interest cost on accumulated pension benefit obligation	$	7	$	12	$	23	$	36

	For the three-month periods ended						For the nine-month periods ended
(dollars in thousands)	October 1, 2011			October 2, 2010			October 1, 2011			October 2, 2010

Interest cost on accumulated pension benefit obligation	$	614		$	598		$	1,841		$	1,794
Expected return on assets		(779	)		(718	)		(2,335	)		(2,156	)
Amortization of actuarial loss		1			34			1			101
Total net periodic pension (benefit) expense	$	(164	)	$	(86	)	$	(493	)	$	(261	)

- Definition

Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5, 6, 7
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 4, 7, 16, 20, 21
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e1928-114920

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 55
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=6930749&loc=d3e4179-114921

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e2410-114920

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e2439-114920

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e2417-114920

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

STOCK-BASED COMPENSATION (Tables)

9 Months Ended

Oct. 01, 2011

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Assumptions used for grants and summary of stock options and restricted stock activity

	Assumptions

Volatility		34.97	%
Risk-free interest rate		2.67	%
Expected term (years)		6.8
Dividend yield		--

Stock Option and Restricted Stock Activity

The following table summarizes our stock option and restricted stock awards activity during the nine-month period ended October 1, 2011:

	Time-based stock options			Restricted stock awards

Outstanding, January 1, 2011		2,471,486			481,413

Granted		450,600			384,300
Exercised		(744,511	)		--
Vested restricted stock		--			(163,137	)
Forfeited		(100,600	)		(50,550	)
Expired		(16,200	)		--

Outstanding, October 1, 2011		2,060,775			652,026

Exercisable, October 1, 2011		1,085,163			--

Unrecognized stock-based compensation expense

Unrecognized stock-based compensation expense related to outstanding unvested stock options and unvested restricted stock awards is expected to be recorded as follows:

(dollars in thousands)	Time-based stock options		Restricted stock awards		Total

2011 (period from October 2 through December 31, 2011)	$	863	$	1,290	$	2,153
2012		3,074		4,843		7,917
2013		2,355		3,823		6,178
2014		1,347		2,680		4,027
Total	$	7,639	$	12,636	$	20,275

SEGMENT INFORMATION (Tables)

9 Months Ended

Oct. 01, 2011

SEGMENT INFORMATION [Abstract]

Schedule of segment information

The table below presents certain segment information for the periods indicated:

	For the three-month periods ended																For the nine-month periods ended
(dollars in thousands)	October 1, 2011				% of Total			October 2, 2010			% of Total			October 1, 2011				% of Total			October 2, 2010			% of Total
Net sales:

Carter's Wholesale	$	288,775				45.1	%	$	251,943			48.7	%	$	703,028				46.7	%	$	603,599			48.1	%
Carter's Retail (a)		184,498				28.9	%		150,838			29.1	%		465,281				31.0	%		382,570			30.5	%
Total Carter's		473,273				74.0	%		402,781			77.8	%		1,168,309				77.7	%		986,169			78.6	%

OshKosh Retail (a)		80,472				12.6	%		77,946			15.0	%		191,578				12.7	%		185,050			14.8	%
OshKosh Wholesale		26,472				4.1	%		25,810			5.0	%		61,248				4.1	%		55,935			4.5	%
Total OshKosh		106,944				16.7	%		103,756			20.0	%		252,826				16.8	%		240,985			19.3	%

International (b)		59,400				9.3	%		11,391			2.2	%		81,970				5.5	%		26,832			2.1	%

Total net sales	$	639,617				100.0	%	$	517,928			100.0	%	$	1,503,105				100.0	%	$	1,253,986			100.0	%

Operating income (loss):					% of segment net sales						% of segment net sales								% of segment net sales						% of segment net sales

Carter's Wholesale	$	33,023				11.4	%	$	44,496			17.7	%	$	90,603				12.9	%	$	122,407			20.3	%
Carter's Retail (a)		25,698				13.9	%		31,579			20.9	%		72,897				15.7	%		76,405			20.0	%

Total Carter's		58,721				12.4	%		76,075			18.9	%		163,500				14.0	%		198,812			20.2	%

OshKosh Retail (a)		2,154				2.7	%		9,420			12.1	%		(10,079	)			(5.3	%)		10,474			5.7	%
OshKosh Wholesale		362				1.4	%		3,855			14.9	%		(260	)			(0.4	%)		4,476			8.0	%

Total OshKosh		2,516				2.4	%		13,275			12.8	%		(10,339	)			(4.1	%)		14,950			6.2	%

International (b)		7,919		(c)		13.3	%		5,567			48.9	%		16,500		(c)		20.1	%		12,794			47.7	%

Segment operating income		69,156				10.8	%		94,917			18.3	%		169,661				11.3	%		226,556			18.1	%

Corporate expenses (d)		(12,391	)	(e)		(1.9	%)		(15,039	)		(2.9	%)		(37,240	)	(e)		(2.5	%)		(42,086	)		(3.4	%)

Total operating income	$	56,765				8.9	%	$	79,878			15.4	%	$	132,421				8.8	%	$	184,470			14.7	%

(a)	Includes eCommerce results.

(b)	Includes international retail and wholesale sales, and international licensing income.

(c)	Includes $5.9 million related to the amortization of the fair value step-up for Bonnie Togs inventory acquired and a $1.0 million charge associated with the revaluation of the Company's contingent consideration.

(d)	Corporate expenses generally include expenses related to incentive compensation, stock-based compensation, executive management, severance and relocation, finance, building occupancy, information technology, certain legal fees, consulting, and audit fees.

(e)	Includes $0.1 million and $2.3 million of professional service fees associated with the Acquisition for the three and nine-month periods ended October 1, 2011, respectively.

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References + Details

EARNINGS PER SHARE (Tables)

9 Months Ended

Oct. 01, 2011

EARNINGS PER SHARE [Abstract]

Reconciliation of basic common shares outstanding to diluted common and common equivalent shares outstanding

The following is a reconciliation of basic common shares outstanding to diluted common and common equivalent shares outstanding:

	For the three-month periods ended						For the nine-month periods ended
	October 1, 2011			October 2, 2010			October 1, 2011			October 2, 2010

Weighted-average number of common and common equivalent shares outstanding:
Basic number of common shares outstanding		57,729,572			58,325,162			57,366,529			58,513,228
Dilutive effect of unvested restricted stock awards		121,633			89,931			108,577			111,110
Dilutive effect of stock options		464,846			599,598			599,805			781,849
Diluted number of common and common equivalent shares outstanding		58,316,051			59,014,691			58,074,911			59,406,187

Basic net income per common share:
Net income	$	34,449,000		$	49,657,000		$	79,231,000		$	111,578,000
Income allocated to participating securities		(384,738	)		(427,084	)		(890,416	)		(956,589	)
Net income available to common shareholders	$	34,064,262		$	49,229,916		$	78,340,584		$	110,621,411

Basic net income per common share	$	0.59		$	0.84		$	1.37		$	1.89

Diluted net income per common share:
Net income	$	34,449,000		$	49,657,000		$	79,231,000		$	111,578,000
Income allocated to participating securities		(381,699	)		(422,775	)		(881,305	)		(944,082	)
Net income available to common shareholders	$	34,067,301		$	49,234,225		$	78,349,695		$	110,633,918

Diluted net income per common share	$	0.58		$	0.83		$	1.35		$	1.86

THE COMPANY (Details)	Oct. 01, 2011	Jun. 30, 2011
Company [Abstract]
Number of Carter's locations	351
Number of OshKosh locations	176
Number of Bonnie Togs Stores	37
Number of Co-branded Carter's and OshKosh Retail Stores	27
Number of Bonnie Togs operated stores in Canada		59

ACQUISITION OF BONNIE TOGS (Details) $ in Thousands, $ in Millions	3 Months Ended	9 Months Ended
	Oct. 01, 2011 USD ($)	Oct. 01, 2011 USD ($)	Jul. 02, 2011 USD ($)	Jun. 30, 2011 USD ($)	Jun. 30, 2011 CAD ($)
Business Acquisition [Line Items]
Maximum consideration paid for business acquired					$ 95
Cash paid at closing for business acquired					60
Individual maximum milestone payment amount					25
Contingent consideration for meeting earnings target					$ 35
Amount of discounted liability in consolidated balance sheet based upon the high probability that company will attain its earnings targets.	$ 23,000	$ 23,000	$ 24,000
Change in the amount of discounted liability in consolidated balance sheet	1,000
Foreign currency translation adjustment change	2,000
Acrretion expense	$ 1,000
Current assets				$ 40,999
Property, plant, and equipment, net				13,165
Goodwill				54,340
Bonnie Togs tradename				623
Non-compete agreements				311
Total asset acquired				109,438
Current liabilities				17,437
Non-current liabilities				6,725
Total liabilities assumed				24,162
Net assets acquired				85,276
Recorded total acquired intangible assets				55,300
Bonnie Togs Tradename [Member]
Business Acquisition [Line Items]
Bonnie Togs tradename				600
Estimated life of intangible assets		2
Bonnie Togs [Member]
Business Acquisition [Line Items]
Goodwill				54,300
Non Compete Agreements [Member]
Business Acquisition [Line Items]
Non-compete agreements				$ 300
Estimated life of intangible assets		4

COMPREHENSIVE INCOME (LOSS) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2011	Oct. 02, 2010	Oct. 01, 2011	Oct. 02, 2010	Jan. 01, 2011
COMPREHENSIVE INCOME (LOSS) [Abstract]
Net income	$ 34,449	$ 49,657	$ 79,231	$ 111,578
Cumulative foreign currency translation adjustments	(4,922)		(5,021)
Unrealized gain on interest rate swap agreements, net of tax		225		688
Total comprehensive income	29,527	49,882	74,210	112,266
Income tax on unrealized gain on interest rate swap agreement		107		379
Components of Accumulated Other Comprehensive Income [Abstract]
Cumulative Foreign Currency Translation Adjustment, net of tax	(5,021)	0	(5,021)	0	$ 0
Oshkosh Defined Benefit Plan, net of tax	(2,894)	(4,031)	(2,894)	(4,031)	(2,894)
Carter's Post-retirement Benefit Obligation, net of tax	1,004	819	1,004	819	1,004
Interest Rate Swap Agreements, net of tax		(166)		(166)
Total accumulated other comprehensive income	$ (6,911)	$ (3,378)	$ (6,911)	$ (3,378)	$ (1,890)

LONG -TERM DEBT(Details) - USD ($) $ in Thousands	9 Months Ended
LONG -TERM DEBT(Details) - USD ($) $ in Thousands	Oct. 01, 2011	Oct. 02, 2010	Jan. 01, 2011
Debt Instrument [Line Items]
Current maturities		$ 2,450
Total long-term debt	$ 236,000	229,709	236,000
Revolving credit facility interest rate description	<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"> This revolving credit facility provides for two pricing options for revolving loans: (i) revolving loans on which interest is payable quarterly at a base rate equal to the highest of (x) the Federal Funds Rate plus half of 1%, (y) the rate of interest in effect for such day as publicly announced from </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">time to time by Bank of America, N.A. as its prime rate, or (z) the Eurodollar Rate plus 1%, plus, in each case, an applicable margin initially equal to 1.25%, which may be adjusted based upon a leverage-based pricing grid ranging from 1.00% to 1.50% and (ii) revolving loans on which interest accrues for one, two, three, six or if, generally available, nine or twelve month interest periods (but is payable not less frequently than every three months) at a rate of interest per annum equal to an adjusted British Bankers Association LIBOR rate, plus an applicable margin initially equal to 2.25%, which may be adjusted based upon a leverage-based pricing grid ranging from 2.00% to 2.50%. Amounts currently outstanding under the revolving credit facility initially accrue interest at a LIBOR rate plus 2.25%.</font>
Line of Credit BOA [Member]
Debt Instrument [Line Items]
Revolving credit facility	$ 236,000	0	236,000
Total long-term debt	236,000		$ 236,000
Maximum borrowing capacity	$ 375,000
Initiation date of credit facility	Oct. 15, 2010
Expiration date of credit facility	Oct. 15, 2015
Covenant terms	<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The revolving credit facility contains and defines financial covenants, including a lease adjusted leverage ratio (defined as, with certain adjustments, the ratio of the Company's consolidated indebtedness plus six times rent expense to consolidated net income before interest, taxes, depreciation, amortization, and rent expense ("EBITDAR")) to exceed (x) if such period ends on or before December 31, 2014, 3.75:1.00 and (y) if such period ends after December 31, 2014, 3.50:1.00; and consolidated fixed charge coverage ratio (defined as, with certain adjustments, the ratio of consolidated EBITDAR to consolidated fixed charges (defined as interest plus rent expense)), for any such period to be less than 2.75:1.00.</font>
Available under the revolver for future borrowings	$ 130,000
Effective interest rate (in hundredths)	2.48%		2.51%
Letter of Credit BOA [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 130,000
Outstanding letters of credit	13,800		$ 8,600
Swingline BOA [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity	40,000
Former letter of credit [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity		80,000
Outstanding letters of credit		8,600
Former term loan [Member]
Debt Instrument [Line Items]
Former term loan	0	232,159	0
Current maturities	0	(2,450)	$ 0
Total long-term debt		$ 229,709
Applicable rate of interest on borrowed funds		Amounts borrowed under the former term loan had an applicable rate of LIBOR plus 1.50 percent, regardless of the Company's overall leverage level. Interest was payable at the end of interest rate reset periods, which vary in length but in no case exceeded 12 months for LIBOR rate loans and quarterly for prime rate loans.
Effective interest rate (in hundredths)		1.80%
Transaction fees and expenses associated with former term loan pay off	$ 3,800
Former credit facilty [Member]
Debt Instrument [Line Items]
Revolving credit facility		$ 125,000

GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Oct. 01, 2011

Oct. 02, 2010

Oct. 01, 2011

Oct. 02, 2010

Jan. 01, 2011

Acquired Indefinite-lived Intangible Assets [Line Items]

Net amount-goodwill

$ 186,536

$ 136,570

$ 186,536

$ 136,570

Net amount-tradename

306,234

305,733

306,234

305,733

Goodwill [Line Items]

Goodwill by segment

186,536

136,570

186,536

136,570

Amortization expense for intangible assets

100

200

100

1,800

Carter's Wholesale Segment [Member]

Acquired Indefinite-lived Intangible Assets [Line Items]

Net amount-goodwill

54,500

Goodwill [Line Items]

Goodwill by segment

54,500

Carter's Retail Segment [Member]

Acquired Indefinite-lived Intangible Assets [Line Items]

Net amount-goodwill

82,000

Goodwill [Line Items]

Goodwill by segment

82,000

Carters Trade Name [Member]

Acquired Indefinite-lived Intangible Assets [Line Items]

Gross amount-tradename

220,233

Net amount-tradename

220,233

Oshkosh Trade Name [Member]

Acquired Indefinite-lived Intangible Assets [Line Items]

Gross amount-tradename

85,500

Net amount-tradename

85,500

Bonnie Togs Tradename [Member]

Acquired Indefinite-lived Intangible Assets [Line Items]

Purchase accounting adjustments

Foreign currency exchange adjustments

(47)

Carters Goodwill [Member]

Acquired Indefinite-lived Intangible Assets [Line Items]

Gross amount-goodwill

^[1]

136,570

Net amount-goodwill

^[1]

136,570

Goodwill [Line Items]

Goodwill by segment

^[1]

136,570

Bonnie Togs Goodwill [Member]

Acquired Indefinite-lived Intangible Assets [Line Items]

Gross amount-goodwill

^[2]

49,966

Net amount-goodwill

^[2]

49,966

Purchase accounting adjustments

(140)

Foreign currency exchange adjustments

(4,374)

Goodwill [Line Items]

Goodwill by segment

^[2]

49,966

$ 49,966

Noncompete Agreements [Member]

Acquired Indefinite-lived Intangible Assets [Line Items]

Purchase accounting adjustments

Foreign currency exchange adjustments

(24)

Noncompete Agreements [Member]

Finite-Lived Intangible Assets [Line Items]

Weighted-average useful life

4 years

Finite-lived asset, gross

287

$ 287

Accumulated amortization

Finite-lived asset, net

268

$ 268

OshKosh Licensing Agreements [Member]

Finite-Lived Intangible Assets [Line Items]

Weighted-average useful life

4.7 years

Finite-lived asset, gross

19,100

$ 19,100

19,100

Accumulated amortization

19,100

Finite-lived asset, net

$ 0

Bonnie Togs Tradename [Member]

Finite-Lived Intangible Assets [Line Items]

Weighted-average useful life

2 years

Finite-lived asset, gross

576

$ 576

Accumulated amortization

Finite-lived asset, net

$ 501

[1]	$54.5 million of which relates to Carters wholesale segment and $82.0 million of which relates to Carters retail segment.
[2]	Relates to International segment.

INCOME TAXES (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
INCOME TAXES (Details) - USD ($) $ in Millions	Oct. 01, 2011	Oct. 02, 2010	Oct. 01, 2011	Oct. 02, 2010	Jan. 01, 2011
INCOME TAXES [Abstract]
Gross unrecognized tax benefits	$ 9.6		$ 9.6
Impact of recognized tax benefit on effective tax rate, if recognized	6.7		6.7
Tax reserve for which statute of limitations is expected to expire	2.2		2.2
Interest expense on uncertain tax positions	(0.1)	$ (0.1)
Interest accrued for uncertain tax positions	$ 0.7	$ 0.6	0.7	$ 0.6	$ 0.6
Reserves reversed due to expiration of statute of limitations			$ 0.3	$ 0.5

FAIR VALUE MEASUREMENTS (Details) - USD ($)	3 Months Ended			9 Months Ended
FAIR VALUE MEASUREMENTS (Details) - USD ($)	Oct. 01, 2011	Jul. 02, 2011	Oct. 02, 2010	Oct. 01, 2011	Oct. 02, 2010	Jan. 01, 2011
Liabilities
Contingent consideration	$ 23,000,000	$ 24,000,000		$ 23,000,000
Investments Breakdown [Abstract]
Percent of debt required to hedged under former credit facility				25.00%
Debt hedged under interest rate swap agreements			$ 100,000,000		$ 100,000,000
Outstanding debt, total			232,200,000		232,200,000
Derivative Instruments, Gain (Loss) [Line Items]
Amount of gain recognized in accumulated other comprehensive income (loss), on effective hedges, tax			107,000		379,000
Gains (losses) recognized in earnings	88,000	$ 200,000		$ 319,000
Gain related to the mark-to-market of open foreign currency exchange contracts	100,000
Maximum maturity of foreign currency derivatives (in months)				12 months
Foreign currency contracts for sales in canadian dollars	23,400,000			$ 23,400,000
Foreign currency contracts to hedge the purchase of US currency	23,500,000			23,500,000
Change in the amount of discounted liability in consolidated balance sheet	1,000,000
Acrretion expense	1,000,000
Business Combination Contingent Consideration Arrangements Change In Amount Of Contingent Consideration Liability Foreign Currency Translation Adjustment	2,000,000
Fair Value, Inputs, Level 1 [Member]
Assets
Investments	25,200,000		150,400,000	25,200,000	150,400,000	$ 226,500,000
Foreign exchange forward contracts	1,100,000		0	1,100,000	0	0
Liabilities
Interest rate swap agreements	0		0	0	0	0
Contingent consideration	0		0	0	0	0
Investments Breakdown [Abstract]
Cash invested in money market deposit account	25,200,000		110,400,000	25,200,000	110,400,000	151,500,000
Cash invested with Bank of America in money market deposit account	200,000			200,000		73,300,000
Cash invested with JP Morgan Chase in money market deposit account	25,000,000			25,000,000		78,200,000
Cash invested in U.S. Treasury Bills or Notes			40,000,000		40,000,000	75,000,000
Fair Value, Inputs, Level 2 [Member]
Assets
Investments	0		13,000,000	0	13,000,000	0
Foreign exchange forward contracts	0		0	0	0	0
Liabilities
Interest rate swap agreements	0		300,000	0	300,000	0
Contingent consideration	0		0	0	0	0
Investments Breakdown [Abstract]
Cash invested in U.S. Treasury Bills or Notes			13,000,000		13,000,000
Fair Value, Inputs, Level 3 [Member]
Assets
Investments	0		0	0	0	0
Foreign exchange forward contracts	0		0	0	0	0
Liabilities
Interest rate swap agreements	0		0	0	0	0
Contingent consideration	23,400,000		0	23,400,000	0	0
Prepaid Expenses And Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Derivatives asset, fair value	1,100,000		0	1,100,000	0	0
Other Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivatives asset, fair value	0			0
Derivative liabilities, fair value			300,000		300,000	$ 0
Interest Rate Contract [Member] \| Cash Flow Hedging [Member] \| Other Comprehensive Income (Loss) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of gain (loss) recognized in accumulated other comprehensive income (loss) on effective hedges	0		225,000	0	688,000
Amount of (loss) gain reclassified from accumulated other comprehensive income (loss) into interest expense	0		(291,000)	0	(1,440,000)
Foreign Exchange Forward [Member] \| Cash Flow Hedging [Member] \| Foreign Currency Gain (Loss) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gains (losses) recognized in earnings	$ 1,549,000		$ 0	$ 1,780,000	$ 0

EMPLOYEE BENEFIT PLANS (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
EMPLOYEE BENEFIT PLANS (Details) - USD ($) $ in Thousands	Oct. 01, 2011	Oct. 02, 2010	Oct. 01, 2011	Oct. 02, 2010
Postretirement Benefit Plans [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost - benefits attributed to service during the period	$ 18	$ 23	$ 54	$ 69
Interest cost	106	133	318	399
Amortization of net actuarial gain (loss)	(5)	(7)	(15)	(21)
Total net periodic (benefit) cost	119	149	357	447
Supplemental Employee Retirement Plans [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Interest cost	7	12	23	36
Pension Plans [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Interest cost	614	598	1,841	1,794
Expected return on assets	(779)	(718)	(2,335)	(2,156)
Amortization of net actuarial gain (loss)	1	34	1	101
Total net periodic (benefit) cost	$ (164)	$ (86)	$ (493)	$ (261)

- Definition

An amount calculated as a basis for determining the extent of delayed recognition of the effects of changes in the fair value of assets. The expected return on plan assets is determined based on the expected long-term rate of return on plan assets and the market-related value of plan assets.

+ References

+ Details

- Definition

The increase in a defined benefit pension plan's projected benefit obligation or a defined benefit postretirement plan's accumulated postretirement benefit obligation due to the passage of time.

+ References + Details

- Definition

The actuarial present value of benefits attributed by the pension benefit formula to services rendered by employees during the period. The portion of the expected postretirement benefit obligation attributed to employee service during the period. The service cost component is a portion of the benefit obligation and is unaffected by the funded status of the plan.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a, h
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)(1)
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e1928-114920

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)(1)
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e1928-114920

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Service Cost (Component of Net Periodic Pension Cost)
-URI http://asc.fasb.org/extlink&oid=6525008

+ Details

COMMON STOCK (Details) - USD ($)	9 Months Ended
COMMON STOCK (Details) - USD ($)	Oct. 01, 2011	Oct. 02, 2010	Jun. 15, 2010	Feb. 16, 2007
COMMON STOCK [Abstract]
Share repurchase authorization amount			$ 100,000,000	$ 100,000,000
Repurchased and retired shares	1,686,830	1,837,450
Cost of repurchased and retired shares	$ 41,100,000
Average price of repurchased and retired shares	$ 24.37	$ 24.00
Remaining capacity under this authorization	$ 58,900,000
Issuance of common stock (in shares)	38,520	24,032
Issuance of common stock (in shares)		2,115
Fair market value of common stock issued (in dollars per share)	$ 30.38	$ 33.29
Fair market value of common stock issured (in dollars per share)		$ 23.65
Compensation expense recorded in connection with common stock grant	$ 1,200,000	$ 850,000
Stock Repurchased During Period, Shares (in shares)	100

STOCK-BASED COMPENSATION (Details)	3 Months Ended		9 Months Ended	12 Months Ended			39 Months Ended
STOCK-BASED COMPENSATION (Details)	Dec. 31, 2011 USD ($) shares	Oct. 01, 2011 USD ($) $ / shares shares	Oct. 01, 2011 USD ($) $ / shares shares	Jan. 03, 2015 USD ($)	Jan. 04, 2014 USD ($)	Dec. 29, 2012 USD ($)	Jan. 03, 2015 USD ($) shares
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Volatility			34.97%
Risk-free interest rate			2.67%
Expected term (years)			6.8
Dividend yield			0.00%
Time-based stock options [Abstract]
Exercised (in shares)			(744,511)
Restricted stock [Abstract]
2011 \| $	$ 2,153,000
2012 \| $						$ 7,917,000
2013 \| $					$ 6,178,000
2014 \| $				$ 4,027,000
Total \| $							$ 20,275,000
Employee Stock Option [Member]
Time-based stock options [Abstract]
Outstanding, beginning balance (in shares)			2,471,486
Granted (in shares)			450,600
Forfeited (in shares)			(100,600)
Expired (in shares)			(16,200)
Exercisable, end of period (in shares)		1,085,163	1,085,163
Restricted stock [Abstract]
Outstanding, beginning balance (in shares)	2,060,775						2,060,775
Granted (in shares)		46,500
Vested restricted stock (in shares)			0
Outstanding, ending balance (in shares)		2,060,775	2,060,775
Weighted-average Black-Scholes fair value \| $ / shares		$ 9.54	$ 11.79
Weighted-average exercise price \| $ / shares		$ 30.17	$ 28.76
Stock-based compensation expense \| $		$ 18,000	$ 651,000
2011 \| $	$ 863,000
2012 \| $						3,074,000
2013 \| $					2,355,000
2014 \| $				1,347,000
Total \| $							$ 7,639,000
Restricted Stock [Member]
Time-based stock options [Abstract]
Outstanding, beginning balance (in shares)			481,413
Granted (in shares)			384,300
Exercised (in shares)			0
Forfeited (in shares)			(50,550)
Expired (in shares)			0
Exercisable, end of period (in shares)		0	0
Restricted stock [Abstract]
Outstanding, beginning balance (in shares)	652,026						652,026
Granted (in shares)		40,000
Vested restricted stock (in shares)			(163,137)
Outstanding, ending balance (in shares)		652,026	652,026
Stock-based compensation expense \| $		$ 48,000	$ 1,332,000
Restricted stock weighted-average fair value \| $ / shares			$ 28.85
2011 \| $	$ 1,290,000
2012 \| $						$ 4,843,000
2013 \| $					$ 3,823,000
2014 \| $				$ 2,680,000
Total \| $							$ 12,636,000

SEGMENT INFORMATION (Details)
$ in Thousands

3 Months Ended

9 Months Ended

Oct. 01, 2011

USD ($)

Oct. 02, 2010

USD ($)

Oct. 01, 2011

USD ($)

Oct. 02, 2010

USD ($)

Segment Reporting Information [Line Items]

Net sales

$ 639,617

$ 517,928

$ 1,503,105

$ 1,253,986

Percentage of total net sales

100.00%

Operating income (loss)

$ 56,765

$ 79,878

$ 132,421

$ 184,470

Operating income (loss) as percentage of segment net sales

8.90%

15.40%

8.80%

14.70%

Corporate Expenses

^[1]

$ (12,391)

^[2]

$ (15,039)

$ (37,240)

^[2]

$ (42,086)

Corporate expense as percentage of total net sales

^[1]

(1.90%)

(2.90%)

(2.50%)

(3.40%)

Number of business segments

Amortization of Bonnie Togs inventory step-up

$ 5,900

$ 5,944

$ 0

Non-cash revaluation of contingent consideration

1,000

1,020

Professional Fees

100

2,300

Operating Segments [Member]

Segment Reporting Information [Line Items]

Operating income (loss)

$ 69,156

$ 94,917

$ 169,661

$ 226,556

Operating income (loss) as percentage of segment net sales

10.80%

18.30%

11.30%

18.10%

International [Member]

Segment Reporting Information [Line Items]

Net sales

^[3]

$ 59,400

$ 11,391

$ 81,970

$ 26,832

Percentage of total net sales

^[3]

9.30%

2.20%

5.50%

2.10%

Operating income (loss)

^[3]

$ 7,919

^[4]

$ 5,567

$ 16,500

^[4]

$ 12,794

Operating income (loss) as percentage of segment net sales

^[3]

13.30%

48.90%

20.10%

47.70%

Carter's [Member]

Segment Reporting Information [Line Items]

Net sales

$ 473,273

$ 402,781

$ 1,168,309

$ 986,169

Percentage of total net sales

74.00%

77.80%

77.70%

78.60%

Operating income (loss)

$ 58,721

$ 76,075

$ 163,500

$ 198,812

Operating income (loss) as percentage of segment net sales

12.40%

18.90%

14.00%

20.20%

Carter's [Member] | Wholesale [Member]

Segment Reporting Information [Line Items]

Net sales

$ 288,775

$ 251,943

$ 703,028

$ 603,599

Percentage of total net sales

45.10%

48.70%

46.70%

48.10%

Operating income (loss)

$ 33,023

$ 44,496

$ 90,603

$ 122,407

Operating income (loss) as percentage of segment net sales

11.40%

17.70%

12.90%

20.30%

Carter's [Member] | Retail [Member]

Segment Reporting Information [Line Items]

Net sales

^[5]

$ 184,498

$ 150,838

$ 465,281

$ 382,570

Percentage of total net sales

^[5]

28.90%

29.10%

31.00%

30.50%

Operating income (loss)

^[5]

$ 25,698

$ 31,579

$ 72,897

$ 76,405

Operating income (loss) as percentage of segment net sales

^[5]

13.90%

20.90%

15.70%

20.00%

OshKosh [Member]

Segment Reporting Information [Line Items]

Net sales

$ 106,944

$ 103,756

$ 252,826

$ 240,985

Percentage of total net sales

16.70%

20.00%

16.80%

19.30%

Operating income (loss)

$ 2,516

$ 13,275

$ (10,339)

$ 14,950

Operating income (loss) as percentage of segment net sales

2.40%

12.80%

(4.10%)

6.20%

OshKosh [Member] | Wholesale [Member]

Segment Reporting Information [Line Items]

Net sales

$ 26,472

$ 25,810

$ 61,248

$ 55,935

Percentage of total net sales

4.10%

5.00%

4.10%

4.50%

Operating income (loss)

$ 362

$ 3,855

$ (260)

$ 4,476

Operating income (loss) as percentage of segment net sales

1.40%

14.90%

(0.40%)

8.00%

OshKosh [Member] | Retail [Member]

Segment Reporting Information [Line Items]

Net sales

^[5]

$ 80,472

$ 77,946

$ 191,578

$ 185,050

Percentage of total net sales

^[5]

12.60%

15.00%

12.70%

14.80%

Operating income (loss)

^[5]

$ 2,154

$ 9,420

$ (10,079)

$ 10,474

Operating income (loss) as percentage of segment net sales

^[5]

2.70%

12.10%

(5.30%)

5.70%

[1]	Corporate expenses generally include expenses related to incentive compensation, stock-based compensation, executive management, severance and relocation, finance, building occupancy, information technology, certain legal fees, consulting, and audit fees.
[2]	Includes $0.1 million and $2.3 million of professional service fees associated with the Acquisition for the three and nine-month periods ended October 1, 2011, respectively.
[3]	Includes international retail and wholesale sales, and international licensing income.
[4]	Includes $5.9 million related to the amortization of the fair value step-up for Bonnie Togs inventory acquired and a $1.0 million charge associated with the revaluation of the Companys contingent consideration.
[5]	Includes eCommerce results.

EARNINGS PER SHARE (Details) - USD ($)	3 Months Ended		9 Months Ended
EARNINGS PER SHARE (Details) - USD ($)	Oct. 01, 2011	Oct. 02, 2010	Oct. 01, 2011	Oct. 02, 2010
Weighted-average number of common and common equivalent shares outstanding [Abstract]
Basic number of common shares outstanding (in shares)	57,729,572	58,325,162	57,366,529	58,513,228
Dilutive effect of unvested restricted stock awards (in shares)	121,633	89,931	108,577	111,110
Dilutive effect of stock options (in shares)	464,846	599,598	599,805	781,849
Diluted number of common and common equivalent shares outstanding (in shares)	58,316,051	59,014,691	58,074,911	59,406,187
Basic net income per common share [Abstract]
Net income	$ 34,449,000	$ 49,657,000	$ 79,231,000	$ 111,578,000
Income allocated to participating securities	(384,738)	(427,084)	(890,416)	(956,589)
Net income available to common shareholders	$ 34,064,262	$ 49,229,916	$ 78,340,584	$ 110,621,411
Basic net income per common share (in dollars per share)	$ 0.59	$ 0.84	$ 1.37	$ 1.89
Diluted net income per common share [Abstract]
Net income	$ 34,449,000	$ 49,657,000	$ 79,231,000	$ 111,578,000
Income allocated to participating securities	(381,699)	(422,775)	(881,305)	(944,082)
Net income available to common shareholders	$ 34,067,301	$ 49,234,225	$ 78,349,695	$ 110,633,918
Diluted net income per common share (in dollars per share)	$ 0.58	$ 0.83	$ 1.35	$ 1.86
Anti-dilutive shares (in shares)	963,925	673,804	963,925	601,404

Label	Element	Value
Bonnie Togs Goodwill [Member]
Intangible Assets	cri_IntangibleAssets	$ 54,480,000
Bonnie Togs Tradename [Member]
Intangible Assets	cri_IntangibleAssets	623,000
Noncompete Agreements [Member]
Intangible Assets	cri_IntangibleAssets	$ 311,000