-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 WOgKf5PR+9IqXgLlp7RkemC2Sf7qEqtxy7xN+0UQvFvHbeftcF8BMbDDyoZa7tHf
 PiyG6f/zVEOVlnWKstDxFA==

<SEC-DOCUMENT>0001278667-04-000001.txt : 20040204
<SEC-HEADER>0001278667-04-000001.hdr.sgml : 20040204
<ACCEPTANCE-DATETIME>20040204165703
ACCESSION NUMBER:		0001278667-04-000001
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040202
FILED AS OF DATE:		20040204

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			BERETTA JOSEPH M
		CENTRAL INDEX KEY:			0001278667

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-18914
		FILM NUMBER:		04567477

	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>3
<SEQUENCE>1
<FILENAME>jmb2404_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0201</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2004-02-02</periodOfReport>

    <noSecuritiesOwned>1</noSecuritiesOwned>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001278667</rptOwnerCik>
            <rptOwnerName>BERETTA JOSEPH M</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>3400 EAST WALNUT STREET</rptOwnerStreet1>
            <rptOwnerStreet2></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 - Product</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <ownerSignature>
        <signatureName>Joseph M Beretta</signatureName>
        <signatureDate>2004-02-04</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----