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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 WK6zIedpAW2xhrJd0A/BgFx437WqGIw0vPt1QPdv05QMdcxThobNw8Jpilyfz7sQ
 21I14EfE3TZ1+Kks3j1QLA==

<SEC-DOCUMENT>9999999995-06-002793.txt : 20061220
<SEC-HEADER>9999999995-06-002793.hdr.sgml : 20061220
<ACCEPTANCE-DATETIME>20061220001526
ACCESSION NUMBER:		9999999995-06-002793
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20061219
DATE AS OF CHANGE:		20061220
EFFECTIVENESS DATE:		20061219

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SPARTECH CORP
		CENTRAL INDEX KEY:			0000077597
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS PLASTIC PRODUCTS [3080]
		IRS NUMBER:				430761773
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-38218
		FILM NUMBER:		061288115

	BUSINESS ADDRESS:	
		STREET 1:		120 S CENTRAL AVE
		STREET 2:		STE 1700
		CITY:			CLAYTON
		STATE:			MO
		ZIP:			63105
		BUSINESS PHONE:		3147214242

	MAIL ADDRESS:	
		STREET 1:		120 S CENTRAL AVE
		STREET 2:		STE 1700
		CITY:			CLAYTON
		STATE:			MO
		ZIP:			63105

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SPARTAN MANUFACTURING CORP
		DATE OF NAME CHANGE:	19830621

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PERMANEER CORP
		DATE OF NAME CHANGE:	19781019
</SEC-HEADER>
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<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
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<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2006-12-19</finalEffectivenessDispDate>
        <accessionNumber>0000950137-06-013812</accessionNumber>
        <submissionType>POS AM</submissionType>
        <filer>
            <cik>0000077597</cik>
            <entityName>SPARTECH CORP</entityName>
            <fileNumber>333-38218</fileNumber>
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