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J M SMUCKER Co Director's Dealing 2006

Sep 1, 2006

30534_dirs_2006-09-01_1fb31dcb-55ac-4a49-841d-f7d680eb3134.zip

Director's Dealing

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SEC Form 4 — Statement of Changes in Beneficial Ownership

Issuer: SMUCKER J M CO (SJM)
CIK: 0000091419
Period of Report: 2006-08-31

Reporting Person: DUNCAN FRED A (Vice President)

Non-Derivative Transactions

Date Security Code Shares Price A/D Holdings After Ownership
2006-08-31 Common Shares F 3269 $48.42 Disposed 58494 Direct

Holdings (Non-Derivative)

Security Shares Ownership
Common Shares 4545.427 Indirect
Common Shares 7350.1874 Indirect

Footnotes

F1: Smucker common shares withheld by the Company to satisfy tax liability upon the vesting of restricted common shares, pursuant to The J. M. Smucker Company 1998 Equity and Performance Incentive Plan.