-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Aab5KSNRbpjJ1jRPiUSwIpTZqx+72pz6wbvgZ9REJtAUARa/Sc4Vy/dT/KFheF51
 Hv3qpGX7d0LwePBjGFPb2A==

<SEC-DOCUMENT>0001209191-04-009374.txt : 20040212
<SEC-HEADER>0001209191-04-009374.hdr.sgml : 20040212
<ACCEPTANCE-DATETIME>20040212190610
ACCESSION NUMBER:		0001209191-04-009374
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040210
FILED AS OF DATE:		20040212

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

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			ALLARDYCE FRED A
		CENTRAL INDEX KEY:			0001279792

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-19969
		FILM NUMBER:		04593784

	BUSINESS ADDRESS:	
		STREET 1:		ARKANSAS BEST CORP
		STREET 2:		3801 OLD GREENWOOD ROAD
		CITY:			FORT SMITH
		STATE:			AR
		ZIP:			72917-0048
		BUSINESS PHONE:		4797856186

	MAIL ADDRESS:	
		STREET 1:		ARKANSAS BEST CORP
		STREET 2:		3801 OLD GREENWOOD ROAD
		CITY:			FORT SMITH
		STATE:			AR
		ZIP:			72917-0048
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>doc3.xml
<DESCRIPTION>FORM 3 SUBMISSION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0201</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2004-02-10</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000894405</issuerCik>
        <issuerName>ARKANSAS BEST CORP /DE/</issuerName>
        <issuerTradingSymbol>ABFS</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001279792</rptOwnerCik>
            <rptOwnerName>ALLARDYCE FRED A</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>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock, par value $0.01 per share</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                    <footnoteId id="F1"/>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">No Arkansas Best Corporation securities beneficially owned.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>/s/ Fred A. Allardyce</signatureName>
        <signatureDate>2004-02-12</signatureDate>
    </ownerSignature>
</ownershipDocument>

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