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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000088121-02-000001.txt : 20020413
<SEC-HEADER>0000088121-02-000001.hdr.sgml : 20020413
ACCESSION NUMBER:		0000088121-02-000001
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20020111
ITEM INFORMATION:		Other events
FILED AS OF DATE:		20020118

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SEABOARD CORP /DE/
		CENTRAL INDEX KEY:			0000088121
		STANDARD INDUSTRIAL CLASSIFICATION:	MEAT PACKING PLANTS [2011]
		IRS NUMBER:				042260388
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-03390
		FILM NUMBER:		2511948

	BUSINESS ADDRESS:	
		STREET 1:		9000 W. 67TH STREET
		CITY:			SHAWNEE MISSION
		STATE:			KS
		ZIP:			66202
		BUSINESS PHONE:		9136768800

	MAIL ADDRESS:	
		STREET 1:		9000 W. 67TH STREET
		CITY:			SHAWNEE MISSION
		STATE:			KS
		ZIP:			66202

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HATHAWAY BAKERIES INC
		DATE OF NAME CHANGE:	19710315

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SEABOARD ALLIED MILLING CORP
		DATE OF NAME CHANGE:	19820328
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>tabacal.txt
<DESCRIPTION>8-K - ITEM 5. OTHER EVENTS - JANUARY 11, 2002
<TEXT>


                             UNITED STATES
                  SECURITIES AND EXCHANGE COMMISSION
                        Washington, D.C.  20549



                               FORM 8-K

                            CURRENT REPORT




PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934


   Date of Report (Date of earliest event reported) January 11, 2002




                         Seaboard Corporation
        (Exact name of registrant as specified in its charter)


        Delaware                      1-3390                04-2260388
(State or other jurisdiction of    (Commission          (I.R.S. Employer
 incorporation or organization)     File Number)        Identification No.)


9000 W. 67th Street, Shawnee Mission, Kansas                66202
(Address of principal executive offices)                 (Zip Code)



(Registrant's telephone number, including area code)    (913) 676-8800



                            Not Applicable
(Former name or former address, if changed since last report.)



Item 5.  Other Events

As  previously disclosed in the Company's filings under the Securities
Exchange Act of 1934, the Company's investment in its Argentine  sugar
and  citrus  operations expose the Company to foreign currency  risks.
Seaboard  Corporation  had approximately $168,000,000  in  net  assets
denominated  in  Argentine  Pesos, before  the  effects  of  the  peso
devaluation  described below.  Since December 20, 2001, the  Argentine
government  had placed restrictions on the exchange of  currency.   On
January 6, 2002, the government of Argentina officially ended the  one
Peso  to  one  U.S.  Dollar parity, which was in effect  in  Argentina
during  the  preceding 11 years.  On January 11, 2002, the  currencies
began  market  trading  and  resulted in  an  exchange  rate  of  1.70
Argentine  Pesos to one U.S. Dollar.  As a result of this devaluation,
Seaboard Corporation expects to record a write-down of net assets  and
a  corresponding currency translation adjustment of approximately  $69
million  as  a  reduction to shareholders' equity as of  December  31,
2001.   No  tax benefit will be provided related to this reduction  to
shareholders'  equity.   The  reduction  will  be  recorded  as  other
comprehensive loss.  Further fluctuations in the currency  translation
will  be  recorded as other comprehensive income (loss) in  subsequent
periods.



SIGNATURES


Pursuant  to the requirements of the Securities Exchange Act of  1934,
the  registrant has duly caused this report to be signed on its behalf
by the undersigned thereunto duly authorized.




                           DATE:  January 16, 2002

                           Seaboard Corporation


                           by:  /s/ Robert L. Steer
                               Robert L. Steer, Senior Vice President,
                               Treasurer and Chief Financial Officer

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