SEABOARD CORP /DE/
8-K, 2000-08-09
MEAT PACKING PLANTS
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                             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 9, 2000




                         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

On  August  9, 2000, Seaboard Corporation ("Seaboard") announced  that
its  Corporate  management recently discovered  information  revealing
that  assets  of  its  Produce Division had been overstated  in  prior
periods  due  to accounting errors and irregularities in  the  Produce
Division's  books  and  records.  After consultation  with  Seaboard's
independent auditors, management has determined to restate  Seaboard's
financial statements for each of the prior periods effected.  Seaboard
also announced that the Produce Division had incurred operating losses
of approximately $6.8  million  for  the six months ended  June  30,  2000.
These announcements  are contained in the press release attached  hereto  as
Exhibit 99.1 which is incorporated herein in its entirety.


Item  7.   Financial Statements, Pro Forma Financial  Information  and
Exhibits.


(c) Exhibits.

     Exhibit No.

           99.1  Text of Press Release of Seaboard Corporation,  dated
August 9, 2000


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:  August 9, 2000

                           Seaboard Corporation


                           by:  /s/ Robert L. Steer
                               Robert L. Steer, Vice President-Chief
                               Financial Officer


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