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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 D2GFUaR5Jd9nxlyD/8+fruVcTThP9T7yQbfQNu63GPWz7QBRbCuSAjjAIiUT5Rgl
 78zgMU/t9J9fZxved4mVxw==

<SEC-DOCUMENT>0000903423-07-000959.txt : 20071004
<SEC-HEADER>0000903423-07-000959.hdr.sgml : 20071004
<ACCEPTANCE-DATETIME>20071004150616
ACCESSION NUMBER:		0000903423-07-000959
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070924
FILED AS OF DATE:		20071004
DATE AS OF CHANGE:		20071004

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			H&R BLOCK INC
		CENTRAL INDEX KEY:			0000012659
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PERSONAL SERVICES [7200]
		IRS NUMBER:				440607856
		STATE OF INCORPORATION:			MO
		FISCAL YEAR END:			0430

	BUSINESS ADDRESS:	
		STREET 1:		ONE H&R BLOCK WAY
		CITY:			KANSAS CITY
		STATE:			MO
		ZIP:			64105
		BUSINESS PHONE:		8168543000

	MAIL ADDRESS:	
		STREET 1:		ONE H&R BLOCK WAY
		CITY:			KANSAS CITY
		STATE:			MO
		ZIP:			64105

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Breeden Richard C
		CENTRAL INDEX KEY:			0001300622

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-06089
		FILM NUMBER:		071156446

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		312-442-7632

	MAIL ADDRESS:	
		STREET 1:		100 SOUTH WACKER
		STREET 2:		SUITE 1800
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>breeden-f3_1003ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2007-09-24</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000012659</issuerCik>
        <issuerName>H&amp;R BLOCK INC</issuerName>
        <issuerTradingSymbol>HRB</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001300622</rptOwnerCik>
            <rptOwnerName>Breeden Richard C</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O BREEDEN CAPITAL MANAGEMENT LLC</rptOwnerStreet1>
            <rptOwnerStreet2>100 NORTHFIELD STREET</rptOwnerStreet2>
            <rptOwnerCity>GREENWICH</rptOwnerCity>
            <rptOwnerState>CT</rptOwnerState>
            <rptOwnerZipCode>06830</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>6000000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See Footnotes</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F2"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Richard C. Breeden is the managing member of Breeden Capital Partners LLC, managing member and chairman and chief executive
 of Breeden Capital Management LLC and the Key Principal of Breeden Partners (Cayman) Ltd.  Breeden Capital Partners LLC is
 in turn the general partner of Breeden Partners L.P. and Breeden Partners (California) L.P.</footnote>
        <footnote id="F2">Pursuant to Rule 16a-1(a)(2)(ii)(B) of the Securities Exchange Act of 1934, amended, Mr. Breeden in his capacity as managing
 member, as well as chairman and chief executive officer of Breeden Capital Management LLC, may be deemed to be the
 beneficial owner of all of the common stock owned by Breeden Partners (Cayman) Ltd., Breeden Partners L.P. and Breeden
 Partners (California) L.P.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Richard C. Breeden</signatureName>
        <signatureDate>2007-09-25</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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