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

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2007-10-01</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001340955</rptOwnerCik>
            <rptOwnerName>Lochner James V</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>2210 W. OAKLAWN</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>SPRINGDALE</rptOwnerCity>
            <rptOwnerState>AR</rptOwnerState>
            <rptOwnerZipCode>72762</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Sr Grp VP Fresh Meats &amp; Mar OP</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Class A Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2007-09-15</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>5</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>597</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>103544</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>2007-09-30</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>5</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F2"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>959</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>4722</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By ESPP</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Performance Shares</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F3"/>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2007-10-01</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>25210.084</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F3"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F3"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Class A Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>25210.0840</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>25210.0840</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Represents 597 shares of the Issuer's restricted Class A Common Stock received by the reporting person pursuant to a dividend reinvestment feature under the Issuer 's 2000 Stock Incentive Plan through September 15, 2007.  Such acquisition is exempt from Section 16 reporting requirements pursuant to Rule 16a-11.</footnote>
        <footnote id="F2">Represents 959 shares purchased from June 1, 2007 thru September 30, 2007 for the reporting person's account under the Issuer's Employee Stock Purchase Plan.  Such acquisitions are exempt from Section 16 reporting requirements pursuant to Rule 16b-3.</footnote>
        <footnote id="F3">The award will vest or expire two business days following the Issuer's public announcement of its earnings for the 2010 fiscal year based upon a comparison of the market price of Issuer's Class A Common Stock to a peer group of publicly traded companies and the achievement by the Issuer of certain goals related to return on invested capital.  The number of performance shares that can vest under the awards range from 50% to 150% of the target level, and the number of derivative securities reported herein is at the maximum vesting leval of  150%.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Lochner, James</signatureName>
        <signatureDate>2007-10-03</signatureDate>
    </ownerSignature>
</ownershipDocument>
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X0202
4
2007-10-01
0
0000100493
TYSON FOODS INC
(TSN)
0001340955
Lochner James V
2210 W. OAKLAWN
SPRINGDALE
AR
72762
0
1
0
0
Sr Grp VP Fresh Meats & Mar OP
Class A Common Stock
2007-09-15
5
J
0
597
0
A
103544
D
Class A Common Stock
2007-09-30
5
J
0
959
0
A
4722
I
By ESPP
Performance Shares
2007-10-01
4
A
0
25210.084
0
A
Class A Common Stock
25210.0840
25210.0840
D
Represents 597 shares of the Issuer's restricted Class A Common Stock received by the reporting person pursuant to a dividend reinvestment feature under the Issuer 's 2000 Stock Incentive Plan through September 15, 2007.  Such acquisition is exempt from Section 16 reporting requirements pursuant to Rule 16a-11.
Represents 959 shares purchased from June 1, 2007 thru September 30, 2007 for the reporting person's account under the Issuer's Employee Stock Purchase Plan.  Such acquisitions are exempt from Section 16 reporting requirements pursuant to Rule 16b-3.
The award will vest or expire two business days following the Issuer's public announcement of its earnings for the 2010 fiscal year based upon a comparison of the market price of Issuer's Class A Common Stock to a peer group of publicly traded companies and the achievement by the Issuer of certain goals related to return on invested capital.  The number of performance shares that can vest under the awards range from 50% to 150% of the target level, and the number of derivative securities reported herein is at the maximum vesting leval of  150%.
/s/ Lochner, James
2007-10-03