<SUBMISSION>
<ACCESSION-NUMBER>0001181431-10-063239
<TYPE>4
<PUBLIC-DOCUMENT-COUNT>1
<PERIOD>20101221
<FILING-DATE>20101222
<DATE-OF-FILING-DATE-CHANGE>20101222
<REPORTING-OWNER>
<OWNER-DATA>
<CONFORMED-NAME>TACKE KELLY
<CIK>0001202405
</OWNER-DATA>
<FILING-VALUES>
<FORM-TYPE>4
<ACT>34
<FILE-NUMBER>001-34792
<FILM-NUMBER>101268060
</FILING-VALUES>
<MAIL-ADDRESS>
<STREET1>PALM HARBOR HOMES INC
<STREET2>15303 DALLAS PARKWAY STE 800
<CITY>ADDISON
<STATE>TX
<ZIP>75001-4600
</MAIL-ADDRESS>
</REPORTING-OWNER>
<ISSUER>
<COMPANY-DATA>
<CONFORMED-NAME>PALM HARBOR HOMES INC /FL/
<CIK>0000923473
<ASSIGNED-SIC>2452
<IRS-NUMBER>591036634
<STATE-OF-INCORPORATION>FL
<FISCAL-YEAR-END>0331
</COMPANY-DATA>
<BUSINESS-ADDRESS>
<STREET1>15303 DALLAS PKWY
<STREET2>STE 800
<CITY>DALLAS
<STATE>TX
<ZIP>75248
<PHONE>9729912922
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>15303 DALLAS PARKWAY
<STREET2>STE 800
<CITY>DALLAS
<STATE>TX
<ZIP>75248
</MAIL-ADDRESS>
</ISSUER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>rrd295131.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2010-12-21</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000923473</issuerCik>
        <issuerName>PALM HARBOR HOMES INC /FL/</issuerName>
        <issuerTradingSymbol>PHHM</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001202405</rptOwnerCik>
            <rptOwnerName>TACKE KELLY</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>4943 SANDESTIN</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>DALLAS</rptOwnerCity>
            <rptOwnerState>TX</rptOwnerState>
            <rptOwnerZipCode>75287</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Executive VP, CFO &amp; Secretary</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2010-12-21</value>
            </transactionDate>
            <deemedExecutionDate>
                <value>2010-12-21</value>
            </deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>61788</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>.0618</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <ownerSignature>
        <signatureName>/s/ Kelly Tacke</signatureName>
        <signatureDate>2010-12-21</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SUBMISSION>
