EXHIBIT 21

LIST OF SUBSIDIARY CORPORATIONS
ARKANSAS BEST CORPORATION

     The Company owns and controls the following subsidiary corporations:

	Jurisdiction of	% of Voting
Name	Incorporation	Securities Owned
Subsidiaries of Arkansas Best Corporation:
ABF Freight System, Inc.	Delaware		100
Transport Realty, Inc.	Arkansas		100
Data-Tronics Corp.	Arkansas		100
ABF Cartage, Inc.	Delaware		100
Land-Marine Cargo, Inc.	Puerto Rico		100
ABF Freight System Canada, Ltd.	Canada		100
ABF Freight System de Mexico, Inc.	Delaware		100
Motor Carrier Insurance, Ltd.	Bermuda		100
Tread-Ark Corporation	Delaware		100
Arkansas Best Airplane Leasing, Inc.	Arkansas		100
ABF Farms, Inc.	Arkansas		100
CaroTrans Canada, Ltd.	Ontario		100
CaroTrans de Mexico, S.A. DE C.V.	Mexico		100
FreightValue, Inc.	Arkansas		100
Subsidiaries of ABF Freight System, Inc.:
ABF Freight System (B.C.), Ltd.	British Columbia		100
ABF Aviation, LLC	Arkansas		100
Subsidiaries of Tread-Ark Corporation (formerly Treadco, Inc.):
Tread-Ark Investment Corporation	Nevada		100
FleetNet America, Inc.	Arkansas		100
Subsidiaries of Tread-Ark Investment Corporation
Tread-Ark Real Estate Corporation	Delaware		100