Mail Stop 3561


									March 7, 2006




Mr. Martin F. Roper
President and Chief Executive Officer
The Boston Beer Company, Inc.
75 Arlington Street
Boston, Massachusetts 02116


		RE:	The Boston Beer Company, Inc.
			Form 10-K for Fiscal Year Ended December 25, 2004
Form 10-Q for Fiscal Quarter Ended September 24, 2005
			Filed March 11, 2005 and November 3, 2005
			File No.  1-14092

Dear Mr. Roper:

		We have reviewed your responses in your letter dated
February 24, 2006 and have the following additional comments.

		We welcome any questions you may have about our comments
or
on any other aspect of our review.  Feel free to call us at the
telephone numbers listed at the end of this letter.


Form 10-K for Fiscal Year Ended December 25, 2004

Notes to Consolidated Financial Statements, page 32

B. Summary of Significant Accounting Policies, page 30

Segment Reporting, page 34

1. We read your response to comment 1 in our letter dated February
7,
2006.  In order to better understand how you concluded that you
have
only one operating segment, please provide us the following:
* The name and position of your chief operating decision maker;
* A complete copy of the year end December 25, 2004, as well as
most
recent, internal management report provided to your chief
operating
decision maker that includes your operating results;
* A copy of the package given to the Board of Directors for the
same
time periods; and
* An organizational chart detailing your management structure
under
the chief operating decision maker as it relates to managing the
operational aspects of your business.
Additionally, please tell us the measure(s) that your CODM uses to
evaluate and allocate resources to your business.  For each
measure
that you list, please provide us your computation of these
measures
for the last five years.  If after reassessing the criteria in
SFAS
131, you now believe that you have separate operating and
reportable
segments, please revise your future financial statements
accordingly.

2. We read your response to comment 2 in our letter dated February
7,
2006.  Please provide us with a copy of the most recent monthly
report(s) provided to senior management for purposes of managing
the
business.  Please note that if providing disclosure of product
line
revenue information is impracticable you should so state in
accordance with paragraph 37 of SFAS 131.  Also, refer to Section
II.J.3. of the Current Accounting and Disclosure Issues in the
Division of Corporation Finance updated March 4, 2005 and
available
on our website at www.sec.gov.

		As appropriate, please respond to these comments within
10
business days or tell us when you will provide us with a response.
Please ensure the response letter provides any requested
supplemental
information.  Please file your response letter on EDGAR.  Please
understand that we may have additional comments after reviewing
your
response to our comments.


		If you have any questions regarding this comment, please
direct them to Anthony Watson, Staff Accountant, at (202) 551-3318
or, in his absence, to me at (202) 551-3843.

									Sincerely,



									George F. Ohsiek, Jr.
									Branch Chief
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Mr. Martin F. Roper
The Boston Beer Company, Inc.
March 07, 2006
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