Seaboard Corporation
SEB
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Seaboard Corporation - 10-Q quarterly report FY


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

FORM 10-Q

(Mark One)

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

For the quarterly period ended March 31, 1999

OR

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

For the transition period from ______ to _______
_____________

Commission File Number 1-3390

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

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

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, former address and former fiscal year, if changed
since last report.)

Indicate by check mark whether the registrant (1) has filed
all reports required to be filed by Section 13 or 15(d) of the
Securities Exchange Act of 1934 during the preceding 12 months
(or for such shorter period that the registrant was required to
file such reports), and (2) has been subject to such filing
requirements for the past 90 days. Yes X . No ___.


There were 1,487,520 shares of common stock, $.01 par value
per share, outstanding on
April 30, 1999.

Total pages in filing - 16 pages

PART I - FINANCIAL INFORMATION

Item 1. Financial Statements

SEABOARD CORPORATION AND SUBSIDIARIES
Condensed Consolidated Balance Sheets
March 31, 1999 and December 31, 1998
(Thousands of dollars)

(Unaudited)
March 31, December 31,
1999 1998
Assets
Current assets:
Cash and cash equivalents $ 16,708 $ 20,716
Short-term investments 129,917 155,763
Receivables, net 177,415 181,583
Inventories 240,826 214,846
Deferred income taxes 14,692 14,604
Prepaid expenses and deposits 21,521 13,757
Total current assets 601,079 601,269
Investments in and advances to foreign affiliates 28,407 28,416
Net property, plant and equipment 558,197 559,749
Other assets 35,396 33,700
Total assets $1,223,079 $1,223,134

Liabilities and Stockholders' Equity
Current liabilities:
Notes payable to banks $ 162,612 $ 158,980
Current maturities of long-term debt 18,511 18,608
Accounts payable 55,060 73,481
Other current liabilities 130,747 114,395
Total current liabilities 366,930 365,464
Long-term debt, less current maturities 329,452 329,469
Deferred income taxes 45,681 44,147
Other liabilities 29,246 28,580
Total non-current and deferred liabilities 404,379 402,196
Minority interest 1,351 5,682
Stockholders' equity:
Common stock of $1 par value,
Authorized 4,000,000 shares;
issued 1,789,599 shares 1,790 1,790
Less 302,079 shares held in treasury (302) (302)
1,488 1,488
Additional capital 13,214 13,214
Accumulated other comprehensive income (115) (81)
Retained earnings 435,832 435,171
Total stockholders' equity 450,419 449,792
Total liabilities and stockholders' equity $1,223,079 $1,223,134

See notes to condensed consolidated financial statements.

SEABOARD CORPORATION AND SUBSIDIARIES
Condensed Consolidated Statements of Earnings
Three months ended March 31, 1999 and 1998
(Thousands of dollars except per share amounts)
(Unaudited)


March 31, March 31,
1999 1998

Net sales $ 367,607 $ 446,532
Cost of sales and operating expenses 327,311 398,056
Gross income 40,296 48,476
Selling, general and administrative expenses 30,000 36,215
Operating income 10,296 12,261
Other income (expense):
Interest income 1,852 1,616
Interest expense (9,591) (7,812)
Income (loss) from foreign affiliates 85 (2,576)
Minority interest 474 -
Miscellaneous 611 620
Total other income (expense), net (6,569) (8,152)
Earnings before income taxes 3,727 4,109
Income tax expense 2,694 1,245
Net earnings $ 1,033 $ 2,864
Earnings per common share $ .69 $ 1.93
Dividends declared per common share $ .25 $ .25
Average number of shares outstanding 1,487,520 1,487,520


See notes to condensed consolidated financial statements.

SEABOARD CORPORATION AND SUBSIDIARIES
Condensed Consolidated Statements of Cash Flows
Three months ended March 31, 1999 and 1998
(Thousands of dollars)
(Unaudited)


March 31, March 31,
1999 1998

Cash flows from operating activities:
Net earnings $ 1,033 $ 2,864
Adjustments to reconcile net earnings to
cash from operating activities:
Depreciation and amortization 14,574 15,334
(Income) loss from foreign affiliates (85) 2,576
Gain from sale of fixed assets (608) (484)
Deferred income taxes 1,469 (949)
Changes in current assets and liabilities:
Receivables, net of allowance 4,168 (9,947)
Inventories (25,980) 21,005
Prepaid expenses and deposits (7,764) (4,011)
Current liabilities exclusive of debt (2,069) (15,751)
Other, net (2,222) (925)
Net cash from operating activities (17,484) 9,712

Cash flows from investing activities:
Purchase of investments (99,497) (66,758)
Proceeds from the sale or maturity of investments 125,286 66,118
Capital expenditures (14,887) (12,644)
Proceeds from sale of fixed assets 1,508 4,332
Notes receivable 28 394
Additional investment in a controlled subsidiary (2,202) -
Investments in and advances to foreign affiliates 94 (8,997)
Investment in domestic affiliate - (2,500)
Net cash from investing activities 10,330 (20,055)

Cash flows from financing activities:
Notes payable to bank, net 3,632 11,176
Principal payments of long-term debt (114) (262)
Dividends paid (372) (372)
Net cash from financing activities 3,146 10,542

Net change in cash and cash equivalents (4,008) 199
Cash and cash equivalents at beginning of year 20,716 8,552
Cash and cash equivalents at end of quarter $ 16,708 $ 8,751


See notes to condensed consolidated financial statements.

SEABOARD CORPORATION AND SUBSIDIARIES
Notes to Condensed Consolidated Financial Statements


Note 1 - Accounting Policies and Basis of Presentation

The consolidated financial statements include the accounts of Seaboard
Corporation and its domestic and foreign subsidiaries (the "Company").
All significant intercompany balances and transactions have been
eliminated in consolidation. The Company's investments in non-
controlled affiliates are accounted for by the equity method. The
unaudited consolidated financial statements should be read in
conjunction with the consolidated financial statements of the Company
for the year ended December 31, 1998 as filed in its Annual Report on
Form 10-K.

The accompanying unaudited consolidated financial statements include
all adjustments (consisting only of normal recurring accruals) which,
in the opinion of management, are necessary for a fair presentation of
financial position, results of operations and cash flows. Results of
operations for interim periods are not necessarily indicative of
results to be expected for a full year.

For the three months ended March 31, 1999 and 1998, other
comprehensive income adjustments consisted of an immaterial unrealized
gain on available-for-sale securities and foreign currency cumulative
translation adjustment, net of tax.


Note 2 - Inventories

The following is a summary of inventories at March 31, 1999 and
December 31, 1998 (in thousands):

March 31, December 31,
1999 1998
At lower of last-in, first-out (LIFO) cost or market:
Live poultry $ 24,569 $ 24,840
Dressed poultry 24,574 22,961
Feed ingredients, packaging
supplies and other 5,106 5,813
54,249 53,614
LIFO allowance 4,662 2,811
Total inventories at lower of LIFO cost
or market 58,911 56,425
At lower of first-in, first-out (FIFO) cost or market:
Live hogs 74,749 75,887
Grain, flour and feed 31,471 8,196
Sugar produced and in process 24,576 26,025
Crops in production and related materials 10,300 11,233
Dressed pork 6,340 8,486
Other 34,479 28,594
Total inventories at lower of FIFO cost
or market 181,915 158,421
Total inventories $240,826 $214,846

Significant decreases in commodity prices during 1999 and 1998 have
eliminated the LIFO reserve as overall poultry feed costs have
decreased below base year levels. This change in LIFO reserve is
reflected in earnings as a reduction in cost of sales.


Note 3 - Contingencies

The Company is a defendant in a pending arbitration proceeding and
related litigation in Puerto Rico brought by the owner of a chartered
barge and tug which were damaged by fire after delivery of the cargo.
Damages of $47.6 million are alleged. The Company is vigorously
defending the action and believes that it has no responsibility for
the loss. The Company also believes that it would have a claim for
indemnity if it were held liable for any loss.

The Company is subject to various other legal proceedings related to
the normal conduct of its business. In the opinion of management,
none of these actions is expected to result in a judgment having a
materially adverse effect on the consolidated financial statements of
the Company.


Note 4 - Segment Information

The following tables set forth specific financial information about
each segment as reviewed by the Company's management. Operating
income for segment reporting is prepared on the same basis as that
used for consolidated operating income. Operating income is used as
the measure of evaluating segment performance because management does
not consider interest and income tax expense on a segment basis.

The Company accounted for its investment in Tabacal using the equity
method through December 1998. Effective December 31, 1998, the
Company obtained voting control over a majority of the capital stock
of Tabacal. Accordingly, during 1999 the operating results of Tabacal
are accounted for as a consolidated subsidiary. Due to the
significance of Tabacal's operating results, it is reported as an
additional segment (Sugar and Citrus) in 1999. The December 31, 1998,
total assets by segment information has been restated to reflect
Tabacal as a separate segment. No comparative 1998 segment operating
result information is provided as Tabacal's results were reported
under the equity method in 1998.


Sales to External Customers
Three Months Ended March 31,
(Thousands of dollars) 1999 1998

Poultry $ 110,671 $ 125,188
Pork 120,163 121,736
Marine 70,221 77,043
Commodity Trading and Milling 41,699 82,625
Sugar and Citrus 5,132 -
All Other 19,721 39,940
Segment/Consolidated Totals $ 367,607 $ 446,532


Operating Income
Three Months Ended March 31,
(Thousands of dollars) 1999 1998

Poultry $ 6,489 $ 607
Pork 4,791 (2,373)
Marine 2,355 6,924
Commodity Trading and Milling 1,338 2,825
Sugar and Citrus (3,878) -
All Other 236 4,365
Segment Totals 11,331 12,348
Reconciliation to consolidated totals-
Corporate Items (1,035) (87)
Consolidated Totals $ 10,296 $ 12,261


Total Assets
March 31, December 31,
(Thousands of dollars) 1999 1998

Poultry $ 188,363 $ 188,558
Pork 386,171 387,699
Marine 86,833 99,609
Commodity Trading and Milling 135,834 108,822
Sugar and Citrus 164,128 162,094
All Other 99,208 107,029
Segment Totals 1,060,537 1,053,811
Reconciliation to consolidated totals-
Corporate items 162,542 169,323
Consolidated Totals $1,223,079 $1,223,134

Administrative services provided by the corporate office are primarily
allocated to the individual segments based on revenues. Corporate
assets include short-term investments, certain investments in and
advances to foreign affiliates, fixed assets, deferred tax amounts and
other miscellaneous items. Corporate operating losses represent
certain operating costs not specifically allocated to individual
segments.


Item 2. Management's Discussion and Analysis of Financial Condition
and Results of Operations


LIQUIDITY AND CAPITAL RESOURCES
March 31, December 31,
1999 1998

Current ratio 1.64:1 1.65:1
Working capital $234.1 $235.8


Cash from operating activities for the three months ended March 31,
1999, decreased $27.2 million compared to the same period one year
earlier. The decrease in cash flows was primarily related to changes
in certain components of working capital and, to a lesser extent, the
timing of normal receipts and payments. Within the Commodity Trading
and Milling segment there were several more voyages in transit at
March 31, 1999 than at December 31, 1998, resulting in an increase in
inventory balances and a partially offsetting increase in deferred
revenue balances. During the first quarter of 1998 the sell-off of a
build-up of poultry leg-quarter inventory and a decrease in voyages in
transit resulted in a decrease in inventories during that period.

The Company invested $14.9 million in property, plant and equipment
for the three months ended March 31, 1999, of which $3.3 million was
expended in the Poultry segment, $3.1 million in the Pork segment,
$4.2 million in the Marine segment, $2.0 million in the Sugar and
Citrus segment, and $2.3 million in other businesses of the Company.

The Company invested $3.3 million primarily for the expansion projects
at the Mayfield, Kentucky and Chattanooga, Tennessee, poultry
facilities. The Company anticipates spending $53.5 million over the
next nine months for these expansions and to make general upgrades to
other poultry facilities. Management anticipates these expenditures
will be financed by internally generated cash.

The Company invested $3.1 million primarily for improvements to the
pork processing plant. The Company plans to invest $10.7 million over
the next nine months for general upgrades to the pork processing plant
and continued expansion of hog production facilities.

Capital expenditures in the Marine segment totaled $4.2 million to
purchase a vessel previously chartered and for general replacement and
upgrades of property and equipment. Over the next nine months, the
Company anticipates spending $9.3 million for the purchase of an
additional vessel currently chartered and for general replacement and
upgrades of property and equipment.

The Company invested $2.0 million in the Sugar and Citrus segment
primarily for improvements to existing operations and expansion of
sugarcane fields. Over the next nine months, the Company anticipates
spending $13.0 million for additional improvement and expansion.

Capital expenditures in the other segments for the three months ended
March 31, 1999 included $2.3 million in general modernization and
efficiency upgrades of plant and equipment.

During the first quarter of 1999, the Company invested $2.2 million to
acquire additional shares of a Bulgarian winery. The Company
originally purchased a controlling interest in the winery in October
1998.

In the first quarter of 1999, the Company's one-year revolving credit
facilities totaling $145.0 million, maturing during the first quarter
of 1999 were increased to $153.3 million and extended for an
additional year. In addition, the existing five-year revolving credit
facility totaling $25.0 million was increased to $26.7 million. As of
March 31, 1999, the Company had $141.0 million outstanding under one-
year revolving credit facilities totaling $153.3 million and $21.6
million outstanding under short-term uncommitted credit lines totaling
$126.0 million.

Management intends to continue seeking opportunities for expansion in
the industries in which it operates and believes that the Company's
liquidity, capital resources and borrowing capabilities are adequate
for its current and intended operations.


RESULTS OF OPERATIONS

Net sales for the three months ended March 31, 1999 decreased by $78.9
million compared to the three months ended March 31, 1998. Operating
income decreased by $2.0 million compared to the same quarter one year
ago.

As of December 31, 1998, the Company adopted Statement of Financial
Accounting Standards (SFAS) No. 131, "Disclosures about Segments of an
Enterprise and Related Information." Accordingly, certain 1998
quarterly segment information below has been reclassified to conform
with the new presentations.

Poultry Segment
Three Months Ended March 31,
(Dollars in millions) 1999 1998

Net sales $ 110.7 125.2
Operating income $ 6.5 0.6

Net sales of poultry products during the first quarter of 1999
decreased $14.5 million compared to the first quarter of 1998. This
decrease is primarily a result of decreased leg-quarter sales volume
and price, partially offset by an increase in the sales volume and
prices of further processed products. Decreased leg-quarter sales in
1999 are primarily attributable to the continued Russian economic
crisis and the sell off of a build-up of leg-quarter inventories in
the first quarter of 1998. As Russia is a large importer of leg
quarters, the decrease in volume exported to Russia is increasing
domestic supply, thereby lowering domestic leg-quarter prices. Sales
volume and, to a lesser extent, prices of further processed products
increased in the first quarter of 1999 compared to the first quarter
of 1998. The Company continues to emphasize further processed
products, generally involving the processing of smaller birds but
resulting in higher per pound prices. Although management is unable
to predict future poultry prices, it is anticipated that prices will
generally remain favorable during 1999, with the exception of leg
quarters.

Operating income for the Poultry segment increased $5.9 million in the
first quarter of 1999 compared to the first quarter of 1998, primarily
as a result of lower finished feed costs, partially offset by lower
leg-quarter sales prices. Although management cannot predict finished
feed costs, it is anticipated that feed ingredient costs should
continue to be favorable for most of 1999.

Pork Segment
Three Months Ended March 31,
(Dollars in millions) 1999 1998

Net sales $ 120.2 121.7
Operating income $ 4.8 (2.4)

Net sales for the Pork segment decreased $1.5 million in the first
quarter of 1999 compared to the first quarter of 1998. Lower pork
prices were largely offset by an increase in sales volume. Lower
sales prices for most pork products have resulted from an industry
wide excess supply of live hogs and, to a lesser extent, pricing
pressure from the Asian economic situation. The increase in sales
volume is the result of the hog processing plant operating at full
capacity on a double-shift basis during the first quarter of 1999.
The plant employed a second shift during the first quarter of 1998,
but did not achieve full double-shift capacity until the third quarter
of 1998. Although management cannot predict pork prices, it is
anticipated that market conditions will be more favorable to the
Company during the remainder of 1999 compared to 1998.

Operating income for the Pork segment increased $7.2 million in the
first quarter of 1999 compared to the first quarter of 1998 primarily
as a result of a decrease in the cost of third party hogs processed
and, to a lesser extent, a decrease in the cost of Company raised
hogs. The decrease in the cost of Company raised hogs is primarily
the result of lower grain prices. Although management cannot predict
grain prices, it is anticipated that grain prices should continue to
be favorable for most of 1999.

Marine Segment
Three Months Ended March 31,
(Dollars in millions) 1999 1998

Net sales $ 70.2 77.0
Operating income $ 2.4 6.9

Net sales for the Marine segment decreased $6.8 million in the first
quarter of 1999 compared to the first quarter of 1998. Cargo volumes
and applicable cargo rates decreased in 1999 compared to 1998
primarily as a result of weakening economic conditions in certain
South American markets the Company serves and, to a lesser extent,
from lingering trade disruptions of northbound fruit cargo relating to
Hurricane Mitch in Central America.

Operating income from the Marine segment decreased $4.5 million in the
first quarter of 1999 compared to the first quarter of 1998, primarily
as a result of lower cargo volumes and rates discussed above.
Management expects that these situations will continue to have a
negative effect on financial results through at least the first half
of 1999. A new U.S. shipping law, The Ocean Reform Act of 1998, will
go into effect in May 1999 and will permit shipping companies to enter
into unregulated confidential rate agreements with shippers.
Management is not able to predict the impact of this new law on 1999
financial results.

Commodity Trading and Milling Segment
Three Months Ended March 31,
(Dollars in millions) 1999 1998

Net sales $ 41.7 82.6
Operating income $ 1.3 2.8

Net sales for the Commodity Trading and Milling segment decreased
$40.9 million in the first quarter of 1999 compared to the first
quarter of 1998. The decrease is primarily a result of lower soybean
sales, lower wheat sales to certain foreign affiliates and, to a
lesser extent, a decrease in commodity prices sold in foreign markets.

Operating income for this segment decreased $1.5 million in the first
quarter of 1999 compared to the first quarter of 1998, primarily due
to the decrease in wheat sales to certain foreign affiliates.

Sugar and Citrus Segment
Three Months Ended March 31,
(Dollars in millions) 1999 1998

Net sales $ 5.1 -
Operating income $ (3.9) -

As discussed in Note 4 to the Condensed Consolidated Financial
Statements, comparative operating results for the Sugar and Citrus
segment are not presented as Tabacal was accounted for on the equity
method in 1998. However, lower sugar prices have resulted in
significantly lower revenues and higher losses in the first quarter
1999 compared to 1998. In the first quarter of 1998, the loss from
foreign affiliates attributable to Tabacal was $2.0 million. To
reduce future operating costs, management plans certain employee
layoffs during the second quarter expected to result in related
severance charges of approximately $3 to $4 million. Failure of sugar
prices to return to historical levels could lower future expected cash
flows to the extent that the carrying amount of Tabacal's long-lived
asset values might be impaired. Any such impairment may require a
write down of the related asset values with a corresponding charge to
earnings sometime during 1999 or 2000. Although management cannot
predict future sugar prices, it is anticipated that market conditions
will continue to have a negative effect on Tabacal resulting in
additional losses for the remainder of 1999.

Other Operations
Three Months Ended March 31,
(Dollars in millions) 1999 1998

Net sales $ 19.7 39.9
Operating income $ 0.2 4.4

Net sales for all other segments decreased $20.2 million in the first
quarter of 1999 compared to the first quarter of 1998. The decrease
is primarily a result of the sale of the Puerto Rican baking
operations in December 1998, partially offset by the revenues of the
Bulgarian winery acquired late in 1998.

Operating income for all other segments decreased $4.2 million in the
first quarter of 1999 compared to the first quarter of 1998. This
decrease primarily reflects the Puerto Rican baking operations sold in
December 1998, lower operating income from the produce division and
small losses from the Bulgarian winery acquired late in 1998.

Selling, General and Administrative Expenses

Selling, general and administrative (SG&A) expenses decreased $6.2
million to $30.0 million for the first quarter of 1999 compared to the
first quarter of 1998. The decrease is primarily a result of the
Puerto Rican baking operations sold in December 1998, partially offset
by the winery acquired late in 1998 and consolidation of Tabacal
results in 1999. As a percentage of revenues, SG&A increased slightly
to 8.2% in the first quarter of 1999 from 8.1% in the first quarter of
1998.

Interest Expense

Interest expense increased $1.8 million in the first quarter of 1999
compared to the first quarter of 1998. The increase is primarily a
result of increased long-term borrowings and higher overall borrowing
rates. Increased long-term borrowings are primarily the result of the
consolidation, effective December 1998, of the existing debts of
Tabacal and the Bulgarian winery.

Income (loss) from Foreign Affiliates

Losses from foreign affiliates for the first quarter of 1998 were
primarily attributable to the operations of Tabacal. As discussed in
Note 4 to the Condensed Consolidated Financial Statements, Tabacal is
included in 1999 consolidated operations.

Minority Interest

Minority interest represents the minority shareholders' share of the
operating results of the Bulgarian winery acquired in the fourth
quarter of 1998.

Income Tax Expense

The effective tax rate increased to 72% in the first quarter of 1999
from 30% in the first quarter of 1998. This increase is primarily
attributable to an increase in losses from foreign entities for which
no tax benefit is available.

Other Financial Information

In 1998, the Company expanded the scope of its original Year 2000
assessment and has completed the assessment of its primary mainframe
computer systems, both hardware and software. Resolution of issues
identified within the primary mainframe computer systems, including
all necessary testing, is expected to be completed by mid-1999. The
Company is in the advanced stages of assessing other computer and
electronic information systems throughout its operations, with the
objective of addressing any issues deemed critical to operations by
mid-1999. Certain equipment with embedded chip technology cannot be
tested or guaranteed by the manufacturer for Year 2000 compliance.
Consequently, general contingency plans are being developed for
certain locations including lists of spare parts to have on hand and
work around options in case of failure. Although not deemed critical
to consolidated operations, computer systems at certain international
locations are being reviewed and upgrades are planned or in process.
The failure to identify or resolve any significant Year 2000 issue in
a timely manner could have a material adverse effect on the Company,
including an interruption in, or a failure of, certain normal business
activities or operations.

The Company is also in the process of communicating with significant
suppliers and customers to determine the extent to which the Company
is vulnerable to failure of those third parties to resolve their own
Year 2000 issues. The Company does not anticipate the cost of Year
2000 compliance by suppliers to be passed on to the Company and has
not been informed of any material risks related to third party Year
2000 compliance. The Company is developing general contingency plans
for some instances of third party noncompliance including limited
backup utility sources to support live inventories for a short period
of time. However, the failure of a significant third party supplier
or customer to resolve its Year 2000 issues in a timely manner could
have a material adverse effect on the Company, such as business
disruptions resulting from noncompliance by a local utility (either
electric, gas or water) or chartered vessel service.

Based upon assessments completed to date, the Company believes that
the total costs, including equipment replacements and internal costs
consisting primarily of payroll related costs, to resolve Year 2000
issues will not be material to the Company's consolidated financial
statements. Not all assessments are complete at this date and the
discovery of a significant Year 2000 issue unknown at this time could
materially alter this estimate.

Derivative Information

The Company is exposed to various types of market risks from its day-
to-day operations. Primary market risk exposures result from changing
interest rates and commodity prices. Changes in interest rates impact
the cash required to service variable rate debt. Changes in commodity
prices impact the cost of necessary raw materials as well as the
selling prices of finished products. The Company uses interest rate
swaps to manage risks of increasing interest rates. The Company uses
corn, wheat, soybeans and soybean meal futures and options to manage
risks of increasing prices of raw materials. The Company uses hog
futures and options to manage risks of fluctuating prices of third
party hogs acquired for processing. The Company is also subject to
foreign currency exchange rate risk on a short-term note payable
denominated in foreign currency. This risk is managed through the use
of a foreign currency forward exchange agreement. The Company's
market risk exposure related to these items has not changed
substantially since December 31, 1998.


SEABOARD CORPORATION AND SUBSIDIARIES

PART II - OTHER INFORMATION


Item 4. Submission of Matters to a Vote of Security Holders


The annual meeting of stockholders was held on April 26, 1999 in
Newton, Massachusetts. Two items were submitted to a vote of
stockholders as described in the Company's Proxy Statement dated March
25, 1999. The table below briefly describes the proposals and results
of the stockholders' vote.


Votes in Votes
Favor Against Abstain

1. To elect:
H. Harry Bresky, 1,443,476.75 0 1,530
Joe E. Rodrigues 1,443,096.75 0 1,910
David A. Adamsen 1,443,096.75 0 1,910
and Thomas J. Shields 1,443,476.75 0 1,530
as directors.

2. To ratify selection of
KPMG LLP
as independent auditors. 1,443,503.75 20 1,483


A shareholder proposal to recommend a stock split which had been
included in the Company's proxy statement was not presented to the
meeting as the proponent did not attend the meeting either in person
or by duly qualified representative.

SEABOARD CORPORATION AND SUBSIDIARIES

PART II - OTHER INFORMATION

Item 6. Exhibits and Reports on Form 8-K

(a) Exhibits

2.1 - Registrant's By-laws, as amended.

10.1 - Registrant's Executive Deferred Compensation Plan dated
January 1, 1999

(b) Reports on Form 8-K. Seaboard Corporation has not filed any
reports on Form 8-K during the quarter ended March 31, 1999.

This Form 10-Q contains forward-looking statements within the meaning
of the Private Securities Litigation Reform Act of 1995, which include
statements concerning projection of revenues, income or loss, capital
expenditures, capital structure or other financial items, statements
regarding the plans and objectives of management for future
operations, statements of future economic performance, statements of
the assumptions underlying or relating to any of the foregoing
statements and other statements which are other than statements of
historical fact. These statements appear in a number of places in
this Form 10-Q and include statements regarding the intent, belief or
current expectations of the Company and its management with respect to
(i) the cost and timing of the completion of new or expanded
facilities, (ii) the Company's financing plans, (iii) the price of
feed stocks and other materials used by the Company, (iv) the price
for the Company's products and services, (v) the effect of Tabacal on
the consolidated financial statements of the Company, (vi) the impact
of Year 2000 issues, or (vii) other trends affecting the Company's
financial condition or results of operations. Readers are cautioned
that any such forward-looking statements are not guarantees of future
performance and involve risks and uncertainties, and that actual
results may differ materially as a result of various factors. The
accompanying information contained in this Form 10-Q under the heading
"Management's Discussion and Analysis of Financial Condition and
Results of Operations" identifies important factors which could cause
such differences.


PART II - OTHER INFORMATION



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: May 7, 1999

Seaboard Corporation


by: /s/ Robert L. Steer
Robert L. Steer, Vice President-Chief
Financial Officer (Authorized officer
and principal financial and accounting
officer)