Exhibit 12

Tyson Foods, Inc.
Ratio of Earnings to Fixed Charges
June 27, 1998
(Dollars in millions)


                                               1998        1997
Fixed Charges:                                          
  Interest Expense                             102.8       83.2
  Interest Income                                8.1        5.5
  Interest Capitalized                           1.3        2.7
  Interest Allocated to Beef and Pork            0.0        0.9
  Amortization of Debt Discount                  1.6        3.3
  Interest Portion of Rental Expense (33%)       9.0        6.0
Total Fixed Charges (A)                        122.8      101.6
                                                        
Earnings:                                               
  Net Income(Loss)                             114.8      138.0
  Provision for Income Taxes                    67.4      115.9
  Fixed Charges                                122.8      101.6
  Less Capitalized Interest                     (1.3)      (2.7)
Earnings and Fixed Charges (B)                 303.7      352.8
                                                        
Ratio of Earnings to Fixed Charges (B/A)        2.47       3.47
                                                        

For purposes of computing the above ratios of earnings to
fixed   charges,  "earnings"  consist  of   income   from
continuing  operations  before  income  taxes  and  fixed
charges (excluding capitalized interest). "Fixed charges"
consist of (i) interest on indebtedness, whether expensed
or  capitalized, but excluding interest to  fifty-percent
owned subsidiaries (ii) the Company's proportionate share
of  interest  of fifty-percent owned subsidiaries,  (iii)
that portion of rental expense the Company believes to be
representative of interest (one-third of rental  expense)
and (iv) amortization of debt discount and expense.






                                        












                                    20