Outback Steakhouse, Inc. and Affiliates
Notes to Consolidated Financial Statements



4. Other Assets

Other assets consisted of the following (in thousands):


                                                                   December 31,
                                                              2000                1999  

Intangible assets, net (consisting primarily of goodwill)   $ 77,329             $61,508
Other assets                                                  39,529              19,263
                                                            $116,858             $80,771

   During 1999, the Company entered into life insurance agreements for five officers whereby the Company pays the premiums on the policies held in trust for these individuals. The primary purpose of these agreements is to provide the officers' estates with liquidity in the event of the officers' death to avoid the need for the estate to liquidate its holdings of the Company's stock. The Company will recover the premiums it pays through policy withdrawals or proceeds from the policy benefits in the event of death. The Company has included the amount of its collateral interest in the policies in Other Assets.