8-K

                             UNITED STATES
                  SECURITIES AND EXCHANGE COMMISSION
                        Washington, D.C.  20549



                               FORM 8-K

                            CURRENT REPORT




PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934


    Date of Report (Date of earliest event reported) August 9, 2000




                         Seaboard Corporation
        (Exact name of registrant as specified in its charter)


        Delaware                 1-3390                04-2260388
(State or other jurisdiction of (Commission        (I.R.S. Employer
 incorporation or organization)  File Number)     Identification No.)


9000 W. 67th Street, Shawnee Mission, Kansas                66202
(Address of principal executive offices)               (Zip Code)



(Registrant's telephone number, including area code)    (913) 676-8800



                            Not Applicable
(Former name or former address, if changed since last report.)

Item 5.  Other Events

On  August  9, 2000, Seaboard Corporation ("Seaboard") announced  that
its  Corporate  management recently discovered  information  revealing
that  assets  of  its  Produce Division had been overstated  in  prior
periods  due  to accounting errors and irregularities in  the  Produce
Division's  books  and  records.  After consultation  with  Seaboard's
independent auditors, management has determined to restate  Seaboard's
financial statements for each of the prior periods effected.  Seaboard
also announced that the Produce Division had incurred operating losses
of approximately $6.8  million  for  the six months ended  June  30,  2000.
These announcements  are contained in the press release attached  hereto  as
Exhibit 99.1 which is incorporated herein in its entirety.


Item  7.   Financial Statements, Pro Forma Financial  Information  and
Exhibits.


(c) Exhibits.

     Exhibit No.

           99.1  Text of Press Release of Seaboard Corporation,  dated
August 9, 2000


SIGNATURES


Pursuant  to the requirements of the Securities Exchange Act of  1934,
the  registrant has duly caused this report to be signed on its behalf
by the undersigned thereunto duly authorized.




                           DATE:  August 9, 2000

                           Seaboard Corporation


                           by:  /s/ Robert L. Steer
                               Robert L. Steer, Vice President-Chief
                               Financial Officer

EX-99.1CHARTER

                         PRESS RELEASE


                                                 August 9, 2000
                                                 Shawnee Mission, Kansas

Seaboard Corporation (AMEX symbol: SEB) with offices at 9000 West
67th Street, Shawnee Mission, Kansas 66202 (the "Company")
announced today that its Corporate management recently discovered
information revealing that assets of its Produce Division had
been overstated in prior periods due to accounting errors and
irregularities in the Produce Division's books and records.  The
errors and irregularities related primarily to the crops in
production and related materials in Honduras as reported by the
Miami headquarters of the Produce Division.  The Company
currently estimates that such matters had the effect of
overstating earnings by approximately $0.2 million for the
quarter ended March 31, 2000 and overstating assets by
approximately $7.5 million and retained earnings by approximately
$5.3 million as of December 31, 1999 as well as impacting the
Company's financial statements in all prior periods back to
fiscal 1995.

The Produce Division markets a wide variety of fruits and
vegetables grown through joint ventures or by independent
growers in the United States and Latin America, grows pickles and
peppers in Honduras, and produces shrimp in Honduras.  In fiscal
1999, the Produce Division accounted for $25.4 million of the
Company's $1,255 million in sales.  At December 31, 1999 as
restated for the matters noted above, the Produce Division had
assets of approximately $32.3 million compared to total Company
assets of approximately $1,278 million.

After consultation with the Company's independent auditors,
management has determined to restate the Company's financial
statements for each of the prior periods effected.  The Company
is diligently working with its independent auditors on
quantifying the effect on individual prior periods.  The Company
anticipates filing the restated financial statements with the
Securities and Exchange Commission on Form 10-K/A and Form 10-
Q/A.  It is currently anticipated that these filings will be made
prior to the end of August.

In connection with this announcement, a Company spokesperson
noted, "although management was surprised and disappointed with
discovery of the overstatement of assets, this error was limited
to the Produce Division and management has taken appropriate
action to address the matter.  We do not believe the restatements
discussed above reflect a material change in the financial
condition and results of operations of the Company as a whole."

Unrelated to the restatement discussed above, the Company also
announced today that the Produce Division has incurred operating
losses of approximately $6.8 million for the six months ended
June 30, 2000.  These losses are primarily the result of low
yields and quality which significantly decreased margins on
seasonal produce sales, primarily melons, and losses related to
the pickle and pepper operation in Honduras.  The results were
also negatively impacted by increases in reserves for
uncollectible related grower advances at the conclusion of the
melon season in June.

This news release contains statements that constitute "Forward-
looking Statements" within the meaning of the Securities Act of
1933 and the Securities Exchange Act of 1934, as amended by the
Private Securities Litigation Reform Act of 1995.  Forward-
looking statements in this new release include the intent, belief
or current expectations of management of the Company as well as
the assumptions on which such statements are based.  Forward-
looking statements are not guarantees of future performance and
involve risks and uncertainties.  Actual operating results
currently known to management that could cause actual results to
differ materially from those contemplated by the forward-looking
statements in this press release can be found under the heading
"Management's Discussion and Analysis of Financial Condition and
Results of Operations" in the Company's quarterly report on Form
10-Q for the period ended March 31, 2000 filed with the
Securities and Exchange Commission on April 28, 2000.