<?xml version="1.0"?>
<ownershipDocument>

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    <periodOfReport>2005-02-10</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
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        <issuerName>TYSON FOODS INC</issuerName>
        <issuerTradingSymbol>(TSN)</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
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            <rptOwnerName>LEMAN EUGENE D</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
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            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>SPRINGDALE</rptOwnerCity>
            <rptOwnerState>AR</rptOwnerState>
            <rptOwnerZipCode>72762</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
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            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Senior Group V.P., TFM</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

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                <value>Class A Common Stock</value>
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            </transactionDate>
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                </transactionShares>
                <transactionPricePerShare>
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                <transactionAcquiredDisposedCode>
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                </transactionAcquiredDisposedCode>
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        <nonDerivativeTransaction>
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                </transactionPricePerShare>
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                </transactionPricePerShare>
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                </transactionAcquiredDisposedCode>
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                    <value>227608</value>
                </sharesOwnedFollowingTransaction>
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                    <value>D</value>
                </directOrIndirectOwnership>
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                <value>Class A Common Stock</value>
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            <transactionDate>
                <value>2005-02-10</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
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                <transactionPricePerShare>
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                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
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                <sharesOwnedFollowingTransaction>
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            <ownershipNature>
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        <nonDerivativeTransaction>
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                <value>Class A Common Stock</value>
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            <transactionDate>
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            </transactionDate>
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                <transactionPricePerShare>
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                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
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            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
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                </sharesOwnedFollowingTransaction>
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                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
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        </nonDerivativeTransaction>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Class A Common Stock</value>
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                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By ESPP</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Incentive Stock Option (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>6.64</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2005-02-10</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
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            <transactionAmounts>
                <transactionShares>
                    <value>2</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F1"/>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <value>2005-03-01</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Class A Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>2</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
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                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
                <value>Incentive Stock Option (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>10.65</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2005-02-10</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>M</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>9150</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
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                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F1"/>
                <footnoteId id="F2"/>
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            <expirationDate>
                <value>2005-12-22</value>
            </expirationDate>
            <underlyingSecurity>
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                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>9150</value>
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            </underlyingSecurity>
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        </derivativeTransaction>
        <derivativeTransaction>
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            <transactionDate>
                <value>2005-02-10</value>
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                <equitySwapInvolved>0</equitySwapInvolved>
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            <transactionAmounts>
                <transactionShares>
                    <value>4285</value>
                </transactionShares>
                <transactionPricePerShare>
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                <transactionAcquiredDisposedCode>
                    <value>D</value>
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            <exerciseDate>
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            <expirationDate>
                <value>2006-10-01</value>
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            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Class A Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>4285</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
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                <sharesOwnedFollowingTransaction>
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                </sharesOwnedFollowingTransaction>
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            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
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                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
                <value>Incentive Stock Option (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
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            </conversionOrExercisePrice>
            <transactionDate>
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            <deemedExecutionDate></deemedExecutionDate>
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                <transactionFormType>4</transactionFormType>
                <transactionCode>M</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
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                <transactionShares>
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                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
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                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F1"/>
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            <expirationDate>
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            <underlyingSecurity>
                <underlyingSecurityTitle>
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                </underlyingSecurityTitle>
                <underlyingSecurityShares>
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                </underlyingSecurityShares>
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                <natureOfOwnership>
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        <derivativeTransaction>
            <securityTitle>
                <value>Incentive Stock Option (right to buy)</value>
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            <deemedExecutionDate></deemedExecutionDate>
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                <transactionCode>M</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
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                </transactionShares>
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                    <value>0</value>
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                    <value>D</value>
                </transactionAcquiredDisposedCode>
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            <exerciseDate>
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                <value>2007-12-24</value>
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                <underlyingSecurityTitle>
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                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>1244</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
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                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
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            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
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                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">All options granted prior to the closing of the tender offer for IBP vested on 7/23/01.  For all other options, 40% of the options are exercisable two years after the grant date (the date listed above represents the date 40% become exercisable), and an additional 20% vest in each of the following three years.  After 5 years 100% of the options are exercisable.</footnote>
        <footnote id="F2">Pursuant to the Agreement and Plan of Merger dated January 1, 2001 by and among Issuer, Lasso Acquisition Corporation (&quot;Lasso&quot;), a wholly owned subsidiary of Issuer, and IBP, inc. (&quot;IBP&quot;), all options granted by IBP and outstanding on September 28, 2001 (the date IBP merged with Lasso) converted into options to buy Issuer Class A common stock at a predetermined exchange rate.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Leman, Eugene D.</signatureName>
        <signatureDate>2005-02-11</signatureDate>
    </ownerSignature>
</ownershipDocument>
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X0202
4
2005-02-10
0
0000100493
TYSON FOODS INC
(TSN)
0001206531
LEMAN EUGENE D
2210 W. OAKLAWN
SPRINGDALE
AR
72762
0
1
0
0
Senior Group V.P., TFM
Class A Common Stock
2005-02-10
4
M
0
1244
8.6800
A
218561
D
Class A Common Stock
2005-02-10
4
M
0
4762
9.7600
A
223323
D
Class A Common Stock
2005-02-10
4
M
0
4285
9.9700
A
227608
D
Class A Common Stock
2005-02-10
4
M
0
9150
10.6500
A
236758
D
Class A Common Stock
2005-02-10
4
M
0
2
6.6400
A
236760
D
Class A Common Stock
18958
I
By ESPP
Incentive Stock Option (right to buy)
6.64
2005-02-10
4
M
0
2
0
D
2005-03-01
Class A Common Stock
2
0
D
Incentive Stock Option (right to buy)
10.65
2005-02-10
4
M
0
9150
0
D
2005-12-22
Class A Common Stock
9150
0
D
Incentive Stock Option (right to buy)
9.97
2005-02-10
4
M
0
4285
0
D
2006-10-01
Class A Common Stock
4285
0
D
Incentive Stock Option (right to buy)
9.76
2005-02-10
4
M
0
4762
0
D
2007-03-01
Class A Common Stock
4762
0
D
Incentive Stock Option (right to buy)
8.68
2005-02-10
4
M
0
1244
0
D
2007-12-24
Class A Common Stock
1244
0
D
All options granted prior to the closing of the tender offer for IBP vested on 7/23/01.  For all other options, 40% of the options are exercisable two years after the grant date (the date listed above represents the date 40% become exercisable), and an additional 20% vest in each of the following three years.  After 5 years 100% of the options are exercisable.
Pursuant to the Agreement and Plan of Merger dated January 1, 2001 by and among Issuer, Lasso Acquisition Corporation ("Lasso"), a wholly owned subsidiary of Issuer, and IBP, inc. ("IBP"), all options granted by IBP and outstanding on September 28, 2001 (the date IBP merged with Lasso) converted into options to buy Issuer Class A common stock at a predetermined exchange rate.
/s/ Leman, Eugene D.
2005-02-11