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INVENTORIES (Tables)

9 Months Ended

Jan. 27, 2013

Inventory Disclosure [Abstract]

Schedule of Inventory, Current [Table Text Block]

Inventories consist of the following:

		January 27, 2013				April 29, 2012
		(in millions)
Livestock		$	1,139.9			$	962.8
Fresh and packaged meats		929.9				912.1
Grains		202.7				90.4
Manufacturing supplies		64.3				59.1
Other		53.9				48.0
Total inventories		$	2,390.7			$	2,072.4

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- Definition

Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 2

-Paragraph 6

-Subparagraph a,b,c

-Article 5

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