EXHIBIT 21

LIST OF SUBSIDIARY CORPORATIONS

ARKANSAS BEST CORPORATION

The Company owns and controls the following subsidiary corporations. Certain subsidiaries which do not qualify as significant in accordance with the applicable rules have not been listed.

		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
ABF Farms, Inc.		Arkansas	100
FreightValue, Inc.		Arkansas	100
Global Supply Chain Services, Inc.		Arkansas	100
Subsidiaries of ABF Freight System, Inc.:
ABF Freight System (B.C.), Ltd.		British Columbia	100
ABF Aviation, LLC		Arkansas	100
ABF Freight Funding, LLC		Delaware	100
Subsidiaries of Tread-Ark Corporation (formerly Treadco, Inc.):
FleetNet America, Inc.		Arkansas	100