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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 OTWnGyhLo2GlPAqurz5KOrojH5Kl+MDZIkXApvjKIn1S0wkRjVCKYzoHr1ocVVen
 FSNmnUV3547VT8NBbDY7Lg==

<SEC-DOCUMENT>0001221070-05-000006.txt : 20050506
<SEC-HEADER>0001221070-05-000006.hdr.sgml : 20050506
<ACCEPTANCE-DATETIME>20050506132952
ACCESSION NUMBER:		0001221070-05-000006
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060504
FILED AS OF DATE:		20050506
DATE AS OF CHANGE:		20050506

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			R & B INC
		CENTRAL INDEX KEY:			0000868780
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLE PARTS & ACCESSORIES [3714]
		IRS NUMBER:				232078856
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1226

	BUSINESS ADDRESS:	
		STREET 1:		3400 E WALNUT ST
		CITY:			COLMAR
		STATE:			PA
		ZIP:			18915
		BUSINESS PHONE:		2159971800

	MAIL ADDRESS:	
		STREET 1:		3400 E WALNUT ST
		CITY:			COLMAR
		STATE:			PA
		ZIP:			18915

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			MYERS BARRY D
		CENTRAL INDEX KEY:			0001221070

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-18914
		FILM NUMBER:		05806757

	MAIL ADDRESS:	
		STREET 1:		C/O R&B INC
		STREET 2:		3400 W WALNUT ST
		CITY:			COLMAR
		STATE:			PA
		ZIP:			18915
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>bdm50605_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2006-05-04</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000868780</issuerCik>
        <issuerName>R &amp; B INC</issuerName>
        <issuerTradingSymbol>RBIN</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001221070</rptOwnerCik>
            <rptOwnerName>MYERS BARRY D</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O R&amp;B INC</rptOwnerStreet1>
            <rptOwnerStreet2>3400 W WALNUT ST</rptOwnerStreet2>
            <rptOwnerCity>COLMAR</rptOwnerCity>
            <rptOwnerState>PA</rptOwnerState>
            <rptOwnerZipCode>18915</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Senior VP General Counsel</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2006-05-04</value>
            </transactionDate>
            <deemedExecutionDate>
                <value>2006-05-04</value>
            </deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>3000</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>13.43</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>64448</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.50</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>1999-11-15</value>
            </exerciseDate>
            <expirationDate>
                <value>2009-11-15</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>50000</value>
                    <footnoteId id="F1"/>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>50000</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>5.08</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2005-05-30</value>
            </exerciseDate>
            <expirationDate>
                <value>2013-05-30</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>3200</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F2"/>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>53200</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">On March 25, 2005, the common stock of R&amp;B, Inc. split 2-for-1. Share amount reflects the 2-for-1 stock split.</footnote>
        <footnote id="F2">Options vest in five annual installments beginning on 5-30-2003. This option was previously reported as covering 1,600
shares at an exercise price of $10.16 per share</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>Barry D. Myers</signatureName>
        <signatureDate>2005-05-06</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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