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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 tw/iW6R7obPWbqoNaLze4Q==

<SEC-DOCUMENT>0000014693-06-000123.txt : 20061012
<SEC-HEADER>0000014693-06-000123.hdr.sgml : 20061012
<ACCEPTANCE-DATETIME>20061012172146
ACCESSION NUMBER:		0000014693-06-000123
CONFORMED SUBMISSION TYPE:	4/A
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20060727
FILED AS OF DATE:		20061012
DATE AS OF CHANGE:		20061012

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			SIMMONS MATTHEW R
		CENTRAL INDEX KEY:			0001187277

	FILING VALUES:
		FORM TYPE:		4/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	002-26821
		FILM NUMBER:		061142755

	MAIL ADDRESS:	
		STREET 1:		700 LOUISIANA
		STREET 2:		STE 5000
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77002

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BROWN FORMAN CORP
		CENTRAL INDEX KEY:			0000014693
		STANDARD INDUSTRIAL CLASSIFICATION:	BEVERAGES [2080]
		IRS NUMBER:				610143150
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0430

	BUSINESS ADDRESS:	
		STREET 1:		850 DIXIE HWY
		CITY:			LOUISVILLE
		STATE:			KY
		ZIP:			40210
		BUSINESS PHONE:		5025851100

	MAIL ADDRESS:	
		STREET 1:		P O BOX 1080
		CITY:			LOUISVILLE
		STATE:			KY
		ZIP:			40201

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BROWN FORMAN INC
		DATE OF NAME CHANGE:	19870816

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BROWN FORMAN DISTILLERS CORP
		DATE OF NAME CHANGE:	19840807

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BROWN FORMAN DISTILLERY CO
		DATE OF NAME CHANGE:	19670730
</SEC-HEADER>
<DOCUMENT>
<TYPE>4/A
<SEQUENCE>1
<FILENAME>edgar.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4/A</documentType>

    <periodOfReport>2006-07-27</periodOfReport>

    <dateOfOriginalSubmission>2006-07-31</dateOfOriginalSubmission>

    <issuer>
        <issuerCik>0000014693</issuerCik>
        <issuerName>BROWN FORMAN CORP</issuerName>
        <issuerTradingSymbol>BFA, BFB</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001187277</rptOwnerCik>
            <rptOwnerName>SIMMONS MATTHEW R</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>850 DIXIE HIGHWAY</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>LOUISVILLE</rptOwnerCity>
            <rptOwnerState>KY</rptOwnerState>
            <rptOwnerZipCode>40210</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Appreciation Right</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>72.40</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-07-27</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>4361</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2006-07-27</value>
            </exerciseDate>
            <expirationDate>
                <value>2016-04-30</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Class B Common</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>4361</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>4361</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Due to an administrative error, the share number for this SAR grant was reported incorrectly. This amendment corrects that information.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>Nelea A. Absher, Attn. in Fact for: Matthew R. Simmons</signatureName>
        <signatureDate>2006-10-12</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>simmons.htm
<TEXT>
<HTML><BODY><PRE>Know all by these present that the undersigned hereby constitutes and appoints each of Michael B. Crutcher, John R. Edds, Jeff Caffe and Nelea A. Absher, signing singly, the undersigned's true and lawful attorney-in-fact to:



1. execute for and on behalf of the undersigned, in the undersigned's capacity as an officer and/or director of Brown-Forman Corporation (the "Company"), Forms 3, 4, and 5 in  accordance with Section 16(a) of the Securities Exchange Act of 1934 and the rules thereunder;



2. do and perform any and all acts for and on behalf of the undersigned which may be necessary or desirable to complete and execute any such Form 3, 4, or 5, complete and execute any amendment or amendments thereto, and timely file such form with the United States Security and Exchange Commission and any stock exchange or similar authority; and 3. take any other action of any type whatsoever in connection with the foregoing which, in the opinion of such attorney-in-fact, may be of benefit to, in the best interest of, or legally required by, the undersigned, it being understood that the documents executed by such attorney-in-fact on behalf of the undersigned pursuant to this Power of Attorney shall be in such form and shall contain such terms and conditions as such attorney-in-fact may approve       in such attorney-in-facts's discretion.



The undersigned hereby grants to each such attorney-in-fact full power and authority to do and perform any and every act and thing whatsoever requisite, necessary, or proper to be done in the exercise of any of the rights and powers herin granted, as fully to all intents and purposes as the undersigned might or could do if personally present, with full power of substitution or revocation, hereby ratifying and confirming all that such attorney-in-fact, or such attorney-in fact's substitutes, shall lawfully do or cause to be done by virtue of this power and the rights and powers herein granted.  The undersigned acknowledges that the foregoing attorneys-in-fact, in serving in such capacity at the request of the undersigned, are not assuming, nor is the Company assuming, any of the undersigned's responsibilities to comply with Section 16 of the Securities Exchange Act of 1934.  This Power of Attorney shall remain in full force and effect until the undersigned is no longer required to file Forms 3,4, and 5 with r
espect to the undersigned's holdings of and transactions in securities issued by the Company, unless earlier revoked by the undersigned in a signed writing delivered to the forgoing attorneys-in-fact.



IN WITNESS WHEREOF, the undersigned has caused this Power of Attorney to be executed as of this 1st day of November, 2002.





Signature:  /s/ Matthew R. Simmons

</PRE></BODY></HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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