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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Q0Gf1mwuBvysvLwltspG1RsxmDLZ0rooF9jem3hbth7KS/ftmf4UNuCxUjAHAJYm
 gkI09euUycvjClTA8vAgNw==

<SEC-DOCUMENT>0001209191-03-032435.txt : 20031126
<SEC-HEADER>0001209191-03-032435.hdr.sgml : 20031126
<ACCEPTANCE-DATETIME>20031126125246
ACCESSION NUMBER:		0001209191-03-032435
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20031126
FILED AS OF DATE:		20031126

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			LOEFFLER DAVID E
		CENTRAL INDEX KEY:			0001193564

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-19969
		FILM NUMBER:		031025562

	MAIL ADDRESS:	
		STREET 1:		ABF FREIGHT SYSTEMS INC
		STREET 2:		3801 GREENWOOD ROAD
		CITY:			FORT SMITH
		STATE:			AR
		ZIP:			72903

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ARKANSAS BEST CORP /DE/
		CENTRAL INDEX KEY:			0000894405
		STANDARD INDUSTRIAL CLASSIFICATION:	TRUCKING (NO LOCAL) [4213]
		IRS NUMBER:				710673405
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		3801 OLD GREENWOOD RD
		CITY:			FORT SMITH
		STATE:			AR
		ZIP:			72903
		BUSINESS PHONE:		5017856000

	MAIL ADDRESS:	
		STREET 1:		P O BOX 48
		CITY:			FORT SMITH
		STATE:			AR
		ZIP:			72902
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>doc4.xml
<DESCRIPTION>FORM 4 SUBMISSION
<TEXT>
<XML>
<?xml version="1.0"?><ownershipDocument><schemaVersion>X0201</schemaVersion>    <documentType>4</documentType><periodOfReport>2003-11-26</periodOfReport><notSubjectToSection16>0</notSubjectToSection16><issuer><issuerCik>0000894405</issuerCik><issuerName>ARKANSAS BEST CORP /DE/</issuerName>        <issuerTradingSymbol>ABFS</issuerTradingSymbol></issuer><reportingOwner><reportingOwnerId><rptOwnerCik>0001193564</rptOwnerCik><rptOwnerName>LOEFFLER DAVID E</rptOwnerName></reportingOwnerId><reportingOwnerAddress><rptOwnerStreet1>3801 OLD GREENWOOD ROAD</rptOwnerStreet1><rptOwnerStreet2></rptOwnerStreet2><rptOwnerCity>FORT SMITH</rptOwnerCity><rptOwnerState>AR</rptOwnerState><rptOwnerZipCode>72903</rptOwnerZipCode><rptOwnerStateDescription></rptOwnerStateDescription></reportingOwnerAddress><reportingOwnerRelationship><isDirector>0</isDirector><isOfficer>1</isOfficer><isTenPercentOwner>0</isTenPercentOwner><isOther>0</isOther><officerTitle>VP - CFO &amp; Treasurer</officerTitle></reportingOwnerRelationship></reporti
ngOwner><nonDerivativeTable><nonDerivativeTransaction><securityTitle><value>Common Stock, par value $0.01 per share</value></securityTitle><transactionDate><value>2003-11-26</value></transactionDate><deemedExecutionDate></deemedExecutionDate><transactionCoding><transactionFormType>4</transactionFormType><transactionCode>S</transactionCode><equitySwapInvolved>0</equitySwapInvolved></transactionCoding><transactionTimeliness><value></value></transactionTimeliness><transactionAmounts><transactionShares><value>3000.0000</value></transactionShares><transactionPricePerShare><value>31.5000</value></transactionPricePerShare><transactionAcquiredDisposedCode><value>D</value></transactionAcquiredDisposedCode></transactionAmounts><postTransactionAmounts><sharesOwnedFollowingTransaction><value>67654.9063</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>D</value></directOrIndirectOwnership></ownershipNature></nonDerivativeTransaction><nonDerivativeTransact
ion><securityTitle><value>Common Stock, par value $0.01 per share</value></securityTitle><transactionDate><value>2003-11-26</value></transactionDate><deemedExecutionDate></deemedExecutionDate><transactionCoding><transactionFormType>4</transactionFormType><transactionCode>S</transactionCode><equitySwapInvolved>0</equitySwapInvolved></transactionCoding><transactionTimeliness><value></value></transactionTimeliness><transactionAmounts><transactionShares><value>5471.0000</value></transactionShares><transactionPricePerShare><value>31.4900</value></transactionPricePerShare><transactionAcquiredDisposedCode><value>D</value></transactionAcquiredDisposedCode></transactionAmounts><postTransactionAmounts><sharesOwnedFollowingTransaction><value>62183.9063</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>D</value></directOrIndirectOwnership></ownershipNature></nonDerivativeTransaction></nonDerivativeTable><footnotes></footnotes><remarks></remarks><ownerSig
nature><signatureName>/s/ David E. Loeffler</signatureName><signatureDate>2003-11-26</signatureDate></ownerSignature></ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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