-----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,
 Q86Pum6NmBbqcmygTAhl0GB1zS40OZoanbRMtKoEBvbr3XM3yLtRH7yTvrFEAC6X
 3e/SPIwN5SpodQWX5FcVyQ==

<SEC-DOCUMENT>0000096313-04-000008.txt : 20040107
<SEC-HEADER>0000096313-04-000008.hdr.sgml : 20040107
<ACCEPTANCE-DATETIME>20040107155412
ACCESSION NUMBER:		0000096313-04-000008
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20031231
FILED AS OF DATE:		20040107

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MEADOW VALLEY CORP
		CENTRAL INDEX KEY:			0000934749
		STANDARD INDUSTRIAL CLASSIFICATION:	WATER, SEWER, PIPELINE, COMM AND POWER LINE CONSTRUCTION [1623]
		IRS NUMBER:				880328443
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		4411 S 40TH ST
		STREET 2:		STE D-11
		CITY:			PHOENIX
		STATE:			AZ
		ZIP:			85040
		BUSINESS PHONE:		6024375400

	MAIL ADDRESS:	
		STREET 1:		4411 S 40TH ST
		STREET 2:		STE D-11
		CITY:			PHOENIX
		STATE:			AZ
		ZIP:			85040

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			SPURLINO CYRUS W
		CENTRAL INDEX KEY:			0001122076

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-25428
		FILM NUMBER:		04513230

	BUSINESS ADDRESS:	
		STREET 1:		4005 INDUSTRIAL ROAD
		CITY:			LAS VEGAS
		STATE:			NV
		ZIP:			89103
		BUSINESS PHONE:		7028936557

	MAIL ADDRESS:	
		STREET 1:		4005 INDUSTRIAL ROAD
		CITY:			LAS VEGAS
		STATE:			NV
		ZIP:			89103
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>silverstatespurlino3_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<!-- - EDGAR Ease Plus 1.0                                   07/25/03  TT    -->
<ownershipDocument>
    <schemaVersion>X0201</schemaVersion>

    <documentType>3</documentType>
   <periodOfReport>2003-12-31</periodOfReport>
    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000934749</issuerCik>
        <issuerName>MEADOW VALLEY CORP</issuerName>
        <issuerTradingSymbol>MVCO</issuerTradingSymbol>
   </issuer>
   <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001122076</rptOwnerCik>
            <rptOwnerName>SPURLINO CYRUS W</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>4005 INDUSTRIAL ROAD</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>LAS VEGAS</rptOwnerCity>
            <rptOwnerState>NV</rptOwnerState>
            <rptOwnerZipCode>89103</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
         <isDirector>0</isDirector>
         <isOfficer>0</isOfficer>
         <isTenPercentOwner>1</isTenPercentOwner>
         <isOther>0</isOther>
      </reportingOwnerRelationship>
   </reportingOwner>
 <nonDerivativeTable>
   <nonDerivativeHolding>
      <securityTitle>
         <value>Common Stock, par value $0.001 par value</value>
      </securityTitle>
      <postTransactionAmounts>
         <sharesOwnedFollowingTransaction>
           <value>498870</value>
         </sharesOwnedFollowingTransaction>
      </postTransactionAmounts>
      <ownershipNature>
         <directOrIndirectOwnership>
            <value>D</value>
         </directOrIndirectOwnership>
      </ownershipNature>
   </nonDerivativeHolding>
 </nonDerivativeTable>
   <ownerSignature>
      <signatureName>Cyrus W. Spurlino</signatureName>
      <signatureDate>2004-01-05</signatureDate>
   </ownerSignature>
</ownershipDocument>

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