8-K

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): February 7, 2007 (February 7, 2007)

ARKANSAS BEST CORPORATION

(Exact name of registrant as specified in its charter)

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

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions.

o Written communication pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

ITEM 5.02 — DEPARTURE OF DIRECTORS OR CERTAIN OFFICERS; ELECTION OF DIRECTORS; APPOINTMENT OF CERTAIN OFFICERS; COMPENSATORY ARRANGEMENTS OF CERTAIN OFFICERS

On February 7, 2007, Arkansas Best Corporation issued a press release announcing that Richard F. Cooper, current Senior Vice President — General Counsel and Secretary of the Company has announced his retirement effective March 31, 2007.

A copy of the press release is attached as an exhibit to this Report on Form 8-K.

ITEM 9.01 — FINANCIAL STATEMENTS AND EXHIBITS.

99.1 Press release of Arkansas Best Corporation dated February 7, 2007.

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: February 7, 2007	/s/ Judy R. McReynolds
	Judy R. McReynolds,
	Senior Vice President — Chief Financial Officer and Treasurer

EX-99.1

EXHIBIT 99.1

FOR IMMEDIATE RELEASE

ARKANSAS BEST CORPORATION’S
RICHARD COOPER TO RETIRE AFTER 23 YEARS OF SERVICE

     (Fort Smith, Arkansas, February 7, 2007) — Richard F. Cooper, Senior Vice President — General Counsel and Secretary for Arkansas Best Corporation (Nasdaq: ABFS), has announced his retirement effective March 31, 2007, concluding 23 years with the company.

     “Throughout his time at Arkansas Best, Ric has provided thoughtful counsel and insight regarding the legal matters affecting our company,” said Robert A. Davidson, Arkansas Best President and Chief Executive Officer. “Ric’s thoroughness and attention to detail are important assets on which our company has depended for a number of years. His knowledge and application of securities law and corporate governance requirements have been an important part of Arkansas Best’s history of exceptional regulatory compliance. We appreciate Ric’s service to our company, and we wish him well in the future.”

     Mr. Cooper joined Arkansas Best in 1984 as the company’s General Counsel. From 1995 through 2003, he served as Arkansas Best’s Vice President of Administration. Since February 2004, Mr. Cooper has served as Senior Vice President — General Counsel and Secretary of Arkansas Best.

          Arkansas Best Corporation, headquartered in Fort Smith, Arkansas, is a transportation holding company. ABF Freight System, Inc., Arkansas Best’s largest subsidiary, has been in continuous service since 1923. ABF provides transportation of less-than-truckload (“LTL”) general commodities throughout North America. More information is available at www.arkbest.com and www.abf.com.

Contact:	Ms. Judy R. McReynolds, Senior Vice President, Chief Financial Officer and Treasurer
	Telephone: (479) 785-6281
	Mr. David Humphrey, Director of Investor Relations
	Telephone: (479) 785-6200

END OF RELEASE