Exhibit
23.1
Consent
of Independent Registered Public Accounting Firm
We
consent to the incorporation by reference in the Registration Statement (Forms
S-3 No. 333-71344 and Forms S-8 No. 33-55022, No. 33-56193, No. 33-61835, No.
333-04289, No. 333-27157, No. 333-112877, No. 333-112878, No. 333-112879, No.
333-112880, No. 333-77457 and No. 333-136087), as amended, of Brunswick
Corporation and in the related Prospectuses of our reports dated February 23,
2007, with respect to the consolidated financial statements and schedule of
Brunswick Corporation, Brunswick Corporation management’s assessment of the
effectiveness of internal control over financial reporting, and the
effectiveness of internal control over financial reporting of Brunswick
Corporation, included in this Annual Report (Form 10-K) for the year ended
December 31, 2006.
/s/
Ernst & Young
Chicago,
Illinois
February
23, 2007