<?xml version="1.0"?>
<!-- - EDGAR Ease Plus 1.0                                   07/25/03  TT    -->
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   <periodOfReport>2003-12-31</periodOfReport>
   <notSubjectToSection16>0</notSubjectToSection16>
    <issuer>
        <issuerCik>0000934749</issuerCik>
        <issuerName>MEADOW VALLEY CORP</issuerName>
        <issuerTradingSymbol>MVCO</issuerTradingSymbol>
   </issuer>
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        <reportingOwnerId>
            <rptOwnerCik>0001122077</rptOwnerCik>
            <rptOwnerName>SILVER STATE MATERIALS CORP</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>4005 INDUSTRIAL ROAD</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>LAS VEGAS</rptOwnerCity>
            <rptOwnerState>NV</rptOwnerState>
            <rptOwnerZipCode>89103</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
         <isDirector>0</isDirector>
         <isOfficer>0</isOfficer>
         <isTenPercentOwner>1</isTenPercentOwner>
         <isOther>0</isOther>
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 <nonDerivativeTable>
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      <securityTitle>
         <value>Common Stock, par value $0.001 per share</value>
      </securityTitle>
      <transactionDate>
         <value>2003-12-31</value>
      </transactionDate>
      <transactionCoding>
         <transactionFormType>4</transactionFormType>
         <transactionCode>S</transactionCode>
         <equitySwapInvolved>0</equitySwapInvolved>
      </transactionCoding>
      <transactionAmounts>
         <transactionShares>
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         </transactionShares>
         <transactionPricePerShare>
           <value>2.70</value>
         </transactionPricePerShare>
         <transactionAcquiredDisposedCode>
           <value>D</value>
         </transactionAcquiredDisposedCode>
      </transactionAmounts>
      <postTransactionAmounts>
         <sharesOwnedFollowingTransaction>
           <value>0</value>
         </sharesOwnedFollowingTransaction>
      </postTransactionAmounts>
      <ownershipNature>
         <directOrIndirectOwnership>
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      </ownershipNature>
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         <value>Common Stock, par value $0.001 per share</value>
      </securityTitle>
      <transactionDate>
         <value>2003-12-31</value>
      </transactionDate>
      <transactionCoding>
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         <transactionCode>S</transactionCode>
         <equitySwapInvolved>0</equitySwapInvolved>
      </transactionCoding>
      <transactionAmounts>
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         </transactionShares>
         <transactionPricePerShare>
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         </transactionPricePerShare>
         <transactionAcquiredDisposedCode>
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      <ownershipNature>
         <directOrIndirectOwnership>
            <value>D</value>
         </directOrIndirectOwnership>
      </ownershipNature>
   </nonDerivativeTransaction>
 </nonDerivativeTable>
   <ownerSignature>
      <signatureName>Steven D. Hill</signatureName>
      <signatureDate>2004-01-05</signatureDate>
   </ownerSignature>
</ownershipDocument>
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X0201
4
2003-12-31
0
0000934749
MEADOW VALLEY CORP
MVCO
0001122077
SILVER STATE MATERIALS CORP
4005 INDUSTRIAL ROAD
LAS VEGAS
NV
89103
0
0
1
0
Common Stock, par value $0.001 per share
2003-12-31
4
S
0
461070
2.70
D
0
D
Common Stock, par value $0.001 per share
2003-12-31
4
S
0
51230
2.70
D
0
D
Steven D. Hill
2004-01-05