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Exhibit 12.1

Arkansas Best Corporation
Ratio of Earnings to Fixed Charges
(in thousands, except ratios)

														Three Months Ended March 31, 2010
			Year Ended December 31,
			2005		2006		2007		2008		2009
Earnings:
	Income (loss) from continuing operations before income taxes		$	168,451	$	131,519	$	90,791	$	49,910	$	(165,518	)	$	(34,829	)
	Interest expense			2,157		1,119		1,189		1,181		2,389			565
	Estimate of interest factor within rental expense			2,458		2,386		2,034		2,285		2,194			673
		Earnings as adjusted	$	173,066	$	135,024	$	94,014	$	53,376	$	(160,935	)	$	(33,591	)
Fixed Charges:
	Interest expense		$	2,157	$	1,119	$	1,189	$	1,181	$	2,389		$	565
	Interest capitalized			200		200		200		100		100			25
	Estimate of interest factor within rental expense			2,458		2,386		2,034		2,285		2,194			673
		Total fixed charges	$	4,815	$	3,705	$	3,423	$	3,566	$	4,683		$	1,263
Ratio of Earnings to Fixed Charges				35.9		36.4		27.5		15.0		*			*

*

The deficiency in earnings necessary to achieve a 1.0x ratio was $165.6 million for the year ended December 31, 2009 and $34.9 million for the three months ended March 31, 2010.

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Exhibit 12.1

Arkansas Best Corporation Ratio of Earnings to Fixed Charges (in thousands, except ratios)