-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0000909992-07-000024.txt : 20070403
<SEC-HEADER>0000909992-07-000024.hdr.sgml : 20070403
<ACCEPTANCE-DATETIME>20070403174406
ACCESSION NUMBER:		0000909992-07-000024
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070330
FILED AS OF DATE:		20070403
DATE AS OF CHANGE:		20070403

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BEARD CO /OK
		CENTRAL INDEX KEY:			0000909992
		STANDARD INDUSTRIAL CLASSIFICATION:	INDUSTRIAL INORGANIC CHEMICALS [2810]
		IRS NUMBER:				730970298
		STATE OF INCORPORATION:			OK
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		5600 N MAY AVE
		STREET 2:		STE 320
		CITY:			OKLAHOMA CITY
		STATE:			OK
		ZIP:			73112
		BUSINESS PHONE:		4058422333

	MAIL ADDRESS:	
		STREET 1:		5600 N MAY
		STREET 2:		STE 320
		CITY:			OKLAHOMA CITY
		STATE:			OK
		ZIP:			73112

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BEARD INVESTMENT CO
		DATE OF NAME CHANGE:	19930730

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			MARTIN HARLON E JR
		CENTRAL INDEX KEY:			0001198635

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-12396
		FILM NUMBER:		07745914

	BUSINESS ADDRESS:	
		STREET 1:		BEARD CO.
		STREET 2:		5600 N. MAY AVE.
		CITY:			OKLAHOMA CITY
		STATE:			OK
		ZIP:			73112
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>mar384.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2007-03-30</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000909992</issuerCik>
        <issuerName>BEARD CO /OK</issuerName>
        <issuerTradingSymbol>BRCO</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001198635</rptOwnerCik>
            <rptOwnerName>MARTIN HARLON E JR</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>5600 N. MAY AVENUE, SUITE 320</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>OKLAHOMA CITY</rptOwnerCity>
            <rptOwnerState>OK</rptOwnerState>
            <rptOwnerZipCode>73112</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, $.0006665 par value</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>105353.00</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>2005 Deferred Stock Comp. Units</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F1"/>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2007-03-30</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>2415.75</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F1"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock, $.0006665 par value</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>2415.75</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>12342.86</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">These stock units were accrued under The Beard Company 2005 Deferred Stock Compensation Plan and are to be settled 100% in BRCO Common Stock upon the reporting person's termination of service or termination of the Plan.  This type of security normally doesn't reflect the conversion or exercise price.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>By: Herb Mee, Jr., Attorney in Fact</signatureName>
        <signatureDate>2007-03-30</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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