UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549-1004

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): July 23, 2004 (July 22, 2004)

ARKANSAS BEST CORPORATION

(Exact name of registrant as specified in its charter)

Delaware	0-19969	71-0673405
(State or other	(Commission	(IRS Employer
jurisdiction of	File Number)	Identification No.)
incorporation or
organization)

3801 Old Greenwood Road
Fort Smith, Arkansas 72903
(479) 785-6000

(Address, including zip code, and telephone number, including area code, of the registrant’s principal executive offices)

TABLE OF CONTENTS

	ITEM 5. OTHER EVENTS.
	ITEM 7. EXHIBITS.
SIGNATURES
INDEX TO EXHIBITS
Press Release

ITEM 5. OTHER EVENTS.

On July 22, 2004, Arkansas Best Corporation issued a press release announcing a quarterly cash dividend. A copy of the press release is attached as an exhibit to this Report on Form 8-K.

ITEM 7. EXHIBITS.

99.1 Press release of Arkansas Best Corporation dated July 22, 2004.

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 hereunto duly authorized.

ARKANSAS BEST CORPORATION

	(Registrant)
Date: July 23, 2004		/s/ David E. Loeffler
		David E. Loeffler,
		Vice President – Chief Financial Officer and Treasurer

INDEX TO EXHIBITS

99.1 Press release of Arkansas Best Corporation dated July 22, 2004