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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000088121-03-000011.txt : 20031104
<SEC-HEADER>0000088121-03-000011.hdr.sgml : 20031104
<ACCEPTANCE-DATETIME>20031104161256
ACCESSION NUMBER:		0000088121-03-000011
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20031104
ITEM INFORMATION:		
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20031104

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:		03976562

	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>k83q03.txt
<DESCRIPTION>SEABOARD CORPORATION 8-K DATED NOVEMBER 4, 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) November 4, 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 November 4, 2003
     announcing earnings for the third quarter ended September 27, 2003.

Item 12.  Results of Operations and Financial Condition

On November 4, 2003, Registrant issued a press release announcing
earnings for the third quarter ended September 27, 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:  November 4, 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>press3q.txt
<DESCRIPTION>PRESS RELEASE OF SEABOARD CORPORATION
<TEXT>


                                                               Exhibit 99.1

                              PRESS RELEASE
                            REPORT OF EARNINGS



                                                           November 4, 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 nine months ended September  27,
2003  and  September  28,  2002 in thousands of dollars  except  per  share
amounts.

                          Three Months Ended             Nine Months Ended
                      September 27, September 28,   September 27, September 28,
                          2003          2002            2003          2002


Net sales               $  485,417    $  429,800      $1,433,167    $1,349,827
Earnings (loss) before
cumulative effect of
changes in accounting
principles              $    1,838    $   (5,673)     $   (2,011)   $   11,148

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)     $    1,838    $   (5,673)     $    1,637    $   11,148

Earnings (loss) per
share before cumulative
effect of changes in
accounting principles   $     1.46    $    (3.81)     $    (1.60)   $     7.49

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

Net earnings (loss) per
common share            $     1.46    $    (3.81)     $     1.30    $     7.49

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).

Third  quarter earnings include the Company's share of impairment  charges,
$12,421,000, related to its 20%-owned affiliate, Fjord Seafood  ASA.   Fjord
recognized  asset  impairment charges primarily related  to  certain inventory,
fixed assets and licenses as a result of sustained low world-wide salmon
prices and an unfavorable U.S. court ruling restricting the use of certain
salmon genetic material and requiring extended fallowing of sites for its U.S.
operations.

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