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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000088121-03-000007.txt : 20030808
<SEC-HEADER>0000088121-03-000007.hdr.sgml : 20030808
<ACCEPTANCE-DATETIME>20030808162000
ACCESSION NUMBER:		0000088121-03-000007
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20030808
ITEM INFORMATION:		
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20030808

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:		03832102

	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:	SEABOARD ALLIED MILLING CORP
		DATE OF NAME CHANGE:	19820328

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HATHAWAY BAKERIES INC
		DATE OF NAME CHANGE:	19710315
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>final8k.txt
<DESCRIPTION>SEABOARD CORPORATION 8-K DATED AUGUST 8, 2003
<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) August 8, 2003




                         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 7.  Financial Statements and Exhibits

(c)  Exhibits

     Registrant hereby furnishes the following exhibit pursuant to
     Item 12:

     99.1 Press release of Seaboard Corporation dated August 8, 2003
     announcing earnings for the second quarter ended June 28, 2003.

Item 12.  Results of Operations and Financial Condition

On August 8, 2003, Registrant issued a press release announcing
earnings for the second quarter ended June 28, 2003.  The full text of
this press release is included as exhibit 99.1 and incorporated by
reference in this Current Report on Form 8-K.



                               SIGNATURE


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:  August 8, 2003

                           Seaboard Corporation

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



</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>3
<FILENAME>press.txt
<DESCRIPTION>PRESS RELEASE OF SEABOARD CORPORATION
<TEXT>

                                                          Exhibit 99.1

                            PRESS RELEASE
                          REPORT OF EARNINGS

                                                        August 8, 2003
                                               Shawnee Mission, Kansas

      The  following is a report of earnings for Seaboard  Corporation
(AMEX  symbol;  SEB)  with offices at 9000 West 67th  Street,  Shawnee
Mission,  Kansas 66202, (the "Company"), for the three and six  months
ended  June 28, 2003 and June 29, 2002 in thousands of dollars  except
per share amounts.


                                    Three Months Ended       Six Months Ended
                                   June 28,    June 29,    June 28,    June 29,
                                     2003        2002        2003        2002

Net sales                        $  485,883  $  477,104  $  947,750  $  920,027
Earnings (loss) before
cumulative effect of changes
in accounting principles         $   (2,916) $   15,098  $   (3,849) $   16,821

Cumulative effect of changes
in accounting for asset
retirement obligations and
dry-dock accruals, net of
income tax expense of $550                -           -       3,648           -

Net earnings (loss)              $   (2,916) $   15,098  $     (201) $   16,821

Earnings (loss) per share
before cumulative effect of
changes in accounting
principles                       $    (2.32) $    10.15  $    (3.06) $    11.31

Cumulative effect of changes
in accounting for asset
retirement obligations and
dry-dock accruals                         -           -        2.90           -

Net earnings (loss) per
common share                     $    (2.32) $    10.15  $    (0.16) $    11.31

Average number of shares
outstanding                       1,255,054   1,487,520   1,255,054   1,487,520


Notes to Report of Earnings:

Effective  January 1, 2003, the Company adopted Statement of Financial
Accounting  Standard No. 143, which required the Company to  record  a
long-lived asset and related liability for asset retirement obligation
costs  associated with the closure of the hog lagoons  it  is  legally
obligated  to close. Accordingly, the Company recorded the  cumulative
effect of the change in accounting principle with a charge to earnings
of $2,195,000 ($1,339,000 net of tax).

Additionally,  effective  January 1, 2003,  the  Company  changed  its
method  of accounting for the scheduled dry-dock of vessels  from  the
accrue-in-advance method to the direct-expense method.  As  a  result,
during the first quarter of 2003, the Company reversed the balance  of
the  accrued  liability for dry-dock maintenance as  of  December  31,
2002,  resulting in an increase in earnings of $6,393,000  ($4,987,000
net of related tax expense).

During  the  third quarter of 2003, the Company will  be  required  to
consolidate  two variable interest entities pursuant to the  Financial
Accounting  Standards Board Interpretation No. 46. As  a  result,  the
Company  will  record  a cumulative effect of a change  in  accounting
principle  for  the excess of fixed asset depreciation  over  mortgage
loan amortization of $1,158,000 ($706,000 net of tax).


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