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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,
 Aws1BTHWwGYb1rEnCUpprCoLd/fFJ60Ct4RNAYybDja8OeLgFRxTRwgrzjB8Nlnc
 NfjC4pTJFhcyGLqBcIkC/Q==

<SEC-DOCUMENT>0001259905-03-000003.txt : 20031229
<SEC-HEADER>0001259905-03-000003.hdr.sgml : 20031225
<ACCEPTANCE-DATETIME>20031229130342
ACCESSION NUMBER:		0001259905-03-000003
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20031218
FILED AS OF DATE:		20031229

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			FRIGO FRED V
		CENTRAL INDEX KEY:			0001259905

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-18914
		FILM NUMBER:		031074872

	MAIL ADDRESS:	
		STREET 1:		C/O R&B INC
		STREET 2:		3400 EAST WALNUT STREET
		CITY:			COLMAR
		STATE:			PA
		ZIP:			18915

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>ff122903_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<!-- - EDGAR Ease Plus 1.0                                   07/25/03  TT    -->
<ownershipDocument>
    <schemaVersion>X0201</schemaVersion>

    <documentType>4</documentType>
   <periodOfReport>2003-12-18</periodOfReport>
   <notSubjectToSection16>0</notSubjectToSection16>
    <issuer>
        <issuerCik>0000868780</issuerCik>
        <issuerName>R &amp; B INC</issuerName>
        <issuerTradingSymbol>RBIN</issuerTradingSymbol>
   </issuer>
   <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001259905</rptOwnerCik>
            <rptOwnerName>FRIGO FRED V</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O R&amp;B INC</rptOwnerStreet1>
            <rptOwnerStreet2>3400 EAST WALNUT STREET</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>Sr VP - Operations</officerTitle>
      </reportingOwnerRelationship>
   </reportingOwner>
 <derivativeTable>
   <derivativeTransaction>
      <securityTitle>
         <value>Employee Stock Option (Right to Buy)</value>
      </securityTitle>
      <conversionOrExercisePrice>
         <value>14.28</value>
      </conversionOrExercisePrice>
      <transactionDate>
         <value>2003-12-18</value>
      </transactionDate>
      <transactionCoding>
         <transactionFormType>4</transactionFormType>
         <transactionCode>A</transactionCode>
         <equitySwapInvolved>0</equitySwapInvolved>
      </transactionCoding>
      <transactionAmounts>
         <transactionShares>
           <value>20000</value>
         </transactionShares>
         <transactionPricePerShare>
           <value>14.28</value>
         </transactionPricePerShare>
         <transactionAcquiredDisposedCode>
           <value>A</value>
         </transactionAcquiredDisposedCode>
      </transactionAmounts>
      <exerciseDate>
         <value>2004-12-18</value>
            <footnoteId id="F1"/>
      </exerciseDate>
      <expirationDate>
         <value>2013-12-18</value>
      </expirationDate>
      <underlyingSecurity>
         <underlyingSecurityTitle>
           <value>Common Stock</value>
         </underlyingSecurityTitle>
         <underlyingSecurityShares>
           <value>20000</value>
         </underlyingSecurityShares>
      </underlyingSecurity>
      <postTransactionAmounts>
         <sharesOwnedFollowingTransaction>
           <value>40000</value>
         </sharesOwnedFollowingTransaction>
      </postTransactionAmounts>
      <ownershipNature>
         <directOrIndirectOwnership>
           <value>D</value>
         </directOrIndirectOwnership>
      </ownershipNature>
   </derivativeTransaction>
 </derivativeTable>
   <footnotes>
      <footnote id="F1"> Options vest in five equal annual installments beginning on December 18, 2004.</footnote>
   </footnotes>
   <ownerSignature>
      <signatureName>Fred V. Frigo</signatureName>
      <signatureDate>2003-12-22</signatureDate>
   </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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