<?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>0001019046</rptOwnerCik>
            <rptOwnerName>LEE GREG W</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>Int'l Pres &amp; CAO</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>5318</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>726956</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>5315</value>
                    <footnoteId id="F2"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>15.10</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>721641</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>6621</value>
                    <footnoteId id="F3"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>9766</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By ESPP</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Class A Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>750</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Children's Trust</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Represents 5,318 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, 15,888.3524 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, 5,315.3524 shares were sold by the Reporting Person to the Issuer to satisfy tax withholding obligations related to the vesting.</footnote>
        <footnote id="F3">Includes 6,621 shares purchased of Class A Common Stock from 11-01-05 thru 9-30-06, 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/ Lee, Greg W.</signatureName>
        <signatureDate>2006-10-17</signatureDate>
    </ownerSignature>
</ownershipDocument>
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X0202
4
2006-10-15
0
0000100493
TYSON FOODS INC
(TSN)
0001019046
LEE GREG W
2210 W. OAKLAWN
SPRINGDALE
AR
72762
0
1
0
0
Int'l Pres & CAO
Class A Common Stock
2006-09-30
5
J
0
5318
0
A
726956
D
Class A Common Stock
2006-10-15
4
S
0
5315
15.10
D
721641
D
Class A Common Stock
2006-09-30
5
J
0
6621
0
A
9766
I
By ESPP
Class A Common Stock
750
I
By Children's Trust
Represents 5,318 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, 15,888.3524 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, 5,315.3524 shares were sold by the Reporting Person to the Issuer to satisfy tax withholding obligations related to the vesting.
Includes 6,621 shares purchased of Class A Common Stock from 11-01-05 thru 9-30-06, 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/ Lee, Greg W.
2006-10-17