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

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2006-11-17</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000100493</issuerCik>
        <issuerName>TYSON FOODS INC</issuerName>
        <issuerTradingSymbol>(TSN)</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001206526</rptOwnerCik>
            <rptOwnerName>BOND RICHARD L</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>2210 W. OAKLAWN</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>SPRINGDALE</rptOwnerCity>
            <rptOwnerState>AR</rptOwnerState>
            <rptOwnerZipCode>72762</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>President &amp; C.E.O.</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Class A Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2006-09-30</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>5</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>9191</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1022182</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Class A Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2006-10-31</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>5</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F2"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>857</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>22203</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By ESPP</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Non-Qual. Performance-Based Options (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>15.37</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-11-17</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>500000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2009-12-31</value>
                <footnoteId id="F3"/>
            </exerciseDate>
            <expirationDate>
                <value>2016-11-17</value>
                <footnoteId id="F3"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Class A Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>500000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>500000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
                <value>Non-Qualified Stock Option(right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>15.37</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-11-17</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>500000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2008-11-17</value>
                <footnoteId id="F4"/>
            </exerciseDate>
            <expirationDate>
                <value>2016-11-17</value>
                <footnoteId id="F4"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Class A Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>500000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>500000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
                <value>Phantom Stock</value>
                <footnoteId id="F5"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.00</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-09-30</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>5</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>9530</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F5"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F5"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Class A Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>9530</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>170280</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Represents 9,191 restricted shares of Class A Common Stock received by the reporting person pursuant to a dividend reinvestment feature under the Company's Stock Plans.  Such acquisition is exempt from Section 16 reporting requirments purusuant to Rule 16a-11.</footnote>
        <footnote id="F2">Represents 857 shares of Class A Common Stock purchased from 9-1-06 to 10-31-06 for the reporting person's account under the Company's Employee Stock Purchase Plan.  Such acquisitions are exempt from Section 16 reporting requirements pursuant to Rule 16a-3.</footnote>
        <footnote id="F3">All 500,000 stock options will vest on December 31, 2009, so long as  earnings per share (&quot;EPS&quot;), based on the operating earnings of the Company for the 2009 fiscal year, are at least $1.34.  If the $1.34 EPS threshold is not met, the options will expire without vesting.</footnote>
        <footnote id="F4">The Stock Options vest at 40% on 11-17-08 and 20% each year thereafter for the following three years.</footnote>
        <footnote id="F5">When the Company acquired IBP, inc. in September of 2001, and Mr. Bond became an officer of the Company, Mr. Bond's initial Form 3 incorrectly reported 110,750 shares of phantom stock (IBP phantom stock converted into Company phantom stock) that was deferred into the IBP Retirement Income Plan (&quot;RIP&quot;) as shares of Company restricted stock.  This Form 4 corrects the error by reporting such shares in the total amount of phantom stock beneficially owned by Mr. Bond (Item 9, Table II) (previously reported as 50,000 shares), and has  decreased the total amount of restricted shares beneficially owned by Mr. Bond (Item 5, Table I) .  In addition, Mr. Bond has received 9,530 shares of phantom stock pursuant to a dividend reinvestment feature under the RIP, which acquisition is exempt from Section 16 reporting requirements pursuant to Section 16a-11.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Bond, Richard L.</signatureName>
        <signatureDate>2006-11-21</signatureDate>
    </ownerSignature>
</ownershipDocument>
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X0202
4
2006-11-17
0
0000100493
TYSON FOODS INC
(TSN)
0001206526
BOND RICHARD L
2210 W. OAKLAWN
SPRINGDALE
AR
72762
1
1
0
0
President & C.E.O.
Class A Common Stock
2006-09-30
5
J
0
9191
0
A
1022182
D
Class A Common Stock
2006-10-31
5
J
0
857
0
A
22203
I
By ESPP
Non-Qual. Performance-Based Options (right to buy)
15.37
2006-11-17
4
A
0
500000
0
A
2009-12-31
2016-11-17
Class A Common Stock
500000
500000
D
Non-Qualified Stock Option(right to buy)
15.37
2006-11-17
4
A
0
500000
0
A
2008-11-17
2016-11-17
Class A Common Stock
500000
500000
D
Phantom Stock
0.00
2006-09-30
5
J
0
9530
0
A
Class A Common Stock
9530
170280
D
Represents 9,191 restricted shares of Class A Common Stock received by the reporting person pursuant to a dividend reinvestment feature under the Company's Stock Plans.  Such acquisition is exempt from Section 16 reporting requirments purusuant to Rule 16a-11.
Represents 857 shares of Class A Common Stock purchased from 9-1-06 to 10-31-06 for the reporting person's account under the Company's Employee Stock Purchase Plan.  Such acquisitions are exempt from Section 16 reporting requirements pursuant to Rule 16a-3.
All 500,000 stock options will vest on December 31, 2009, so long as  earnings per share ("EPS"), based on the operating earnings of the Company for the 2009 fiscal year, are at least $1.34.  If the $1.34 EPS threshold is not met, the options will expire without vesting.
The Stock Options vest at 40% on 11-17-08 and 20% each year thereafter for the following three years.
When the Company acquired IBP, inc. in September of 2001, and Mr. Bond became an officer of the Company, Mr. Bond's initial Form 3 incorrectly reported 110,750 shares of phantom stock (IBP phantom stock converted into Company phantom stock) that was deferred into the IBP Retirement Income Plan ("RIP") as shares of Company restricted stock.  This Form 4 corrects the error by reporting such shares in the total amount of phantom stock beneficially owned by Mr. Bond (Item 9, Table II) (previously reported as 50,000 shares), and has  decreased the total amount of restricted shares beneficially owned by Mr. Bond (Item 5, Table I) .  In addition, Mr. Bond has received 9,530 shares of phantom stock pursuant to a dividend reinvestment feature under the RIP, which acquisition is exempt from Section 16 reporting requirements pursuant to Section 16a-11.
/s/ Bond, Richard L.
2006-11-21