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 10, 2004



                         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 7.  Financial Statements and Exhibits

(c)  Exhibits

     Registrant hereby furnishes the following exhibit pursuant to Item 12:

     99.1 Press release of Seaboard Corporation dated August 10, 2004
          announcing earnings for the second quarter ended July 3, 2004.


Item 12.  Results of Operations and Financial Condition

On August 10, 2004, Registrant issued a press release announcing earnings
for the quarter ended July 3, 2004.  The full text of this press release is
included as exhibit 99.1 and incorporated by reference in this Current
Report on Form 8-K.

 1

                                 SIGNATURE


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 10, 2004

                           Seaboard Corporation

                           by: /s/ Robert L. Steer
                               Robert L. Steer, Senior Vice President,
                               Treasurer and Chief Financial Officer

 2

EX-99.1

                                                               Exhibit 99.1
                               PRESS RELEASE
                            REPORT OF EARNINGS

                                                            August 10, 2004
                                                    Shawnee Mission, Kansas

The  following  is  a  report  of earnings for Seaboard  Corporation  (AMEX
symbol: SEB) with offices at 9000 West 67th Street, Shawnee Mission, Kansas
66202, (the "Company"), for the three and six months ended July 3, 2004 and
June 28, 2003, in thousands of dollars except per share amounts.

                                     Three Months Ended     Six Months Ended
                                     July 3,   June 28,    July 3,   June 28,
                                       2004      2003        2004      2003

Net sales                         $  712,307 $  485,883  $1,327,982 $  947,750

Earnings (loss) before cumulative
 effect of changes in accounting
 principles                           34,256     (2,916)     61,633     (3,849)

Cumulative effect of changes in
 accounting for asset retirement
 obligations and drydock accruals,
 net of income tax expense of $550         -          -           -      3,648

Net earnings (loss)               $   34,256 $   (2,916) $   61,633 $     (201)

Earnings (loss) per share before
 cumulative effect of changes in
 accounting principles            $    27.29 $    (2.32) $    49.11 $    (3.06)

Cumulative effect of changes in
 accounting for asset retirement
 obligations and drydock accruals         -          -           -       2.90

Net earnings (loss) per common
 share                            $    27.29 $    (2.32) $    49.11 $    (0.16)

Average number of shares
 outstanding                       1,255,054  1,255,054   1,255,054  1,255,054


Notes to Report of Earnings:

Effective  January  1,  2003, the Company adopted  Statement  of  Financial
Accounting Standard No. 143, which required the Company to record  a  long-
lived  asset  and  related liability for asset retirement obligation  costs
associated  with the closure of the hog lagoons it is legally obligated  to
close.  Accordingly,  the  Company recorded the cumulative  effect  of  the
change  in  accounting  principle with a charge to earnings  of  $2,195,000
($1,339,000 net of tax) or $1.07 per common share.

Additionally, effective January 1, 2003, the Company changed its method  of
accounting for the scheduled drydock of  vessels from the accrue-in-advance
method  to the direct-expense method. As a result, during the first quarter
of 2003, the Company reversed the balance  of  the  accrued  liability  for
drydock maintenance as of December 31, 2002, resulting in  an  increase  in
earnings of $6,393,000 ($4,987,000 net of tax) or $3.97 per common share.