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

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2006-10-15</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001019048</rptOwnerCik>
            <rptOwnerName>LEATHERBY DENNIS</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. VP, Finance and Treasurer</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>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>1296</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>70426</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>2006-10-15</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>15016</value>
                    <footnoteId id="F2"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>15.10</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>55410</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>2006-09-30</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>5</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>3560</value>
                    <footnoteId id="F3"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>22188</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By ESPP</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Represents 1,296 shares of restricted Class A Common Stock received by the Reporting Person pursuant to a dividend reinvestment feature under the Issuer 's 2000 Stock Incentive Plan.  Such acquisition is exempt from Section 16 reporting requirements pursuant to Rule 16a-11.</footnote>
        <footnote id="F2">On October 15, 2006, 44,890.1445 shares of restricted Class A Common Stock vested.  The award of these restricted shares to the Reporting Person has previously been reported.  Pursuant to an election previously made by the Reporting Person, 15,016.1445 shares were sold by the Reporting Person to the Issuer to satisfy tax withholding obligations related to the vesting.</footnote>
        <footnote id="F3">Includes 3,560 Shares purchased  of Class A Common Stock from 09-01-05 thru 09-30-06, 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 16a-3.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Leatherby, Dennis</signatureName>
        <signatureDate>2006-10-17</signatureDate>
    </ownerSignature>
</ownershipDocument>
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X0202
4
2006-10-15
0
0000100493
TYSON FOODS INC
(TSN)
0001019048
LEATHERBY DENNIS
2210 W. OAKLAWN
SPRINGDALE
AR
72762
0
1
0
0
Sr. VP, Finance and Treasurer
Class A Common Stock
2006-09-30
5
J
0
1296
0
A
70426
D
Class A Common Stock
2006-10-15
4
S
0
15016
15.10
D
55410
D
Class A Common Stock
2006-09-30
5
J
0
3560
0
A
22188
I
By ESPP
Represents 1,296 shares of restricted Class A Common Stock received by the Reporting Person pursuant to a dividend reinvestment feature under the Issuer 's 2000 Stock Incentive Plan.  Such acquisition is exempt from Section 16 reporting requirements pursuant to Rule 16a-11.
On October 15, 2006, 44,890.1445 shares of restricted Class A Common Stock vested.  The award of these restricted shares to the Reporting Person has previously been reported.  Pursuant to an election previously made by the Reporting Person, 15,016.1445 shares were sold by the Reporting Person to the Issuer to satisfy tax withholding obligations related to the vesting.
Includes 3,560 Shares purchased  of Class A Common Stock from 09-01-05 thru 09-30-06, 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 16a-3.
/s/ Leatherby, Dennis
2006-10-17