UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION

                           Washington, D.C. 20549-1004

                                    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 15, 2002 (August 13, 2002)



                            ARKANSAS BEST CORPORATION
                            -------------------------
             (Exact name of registrant as specified in its charter)


<Table>
                                                                                  
        Delaware                                          0-19969                               71-0673405
- ----------------------------                       ---------------------                ------------------------
      (State or other                                  (Commission                           (IRS Employer
      jurisdiction of                                  File Number)                       Identification No.)
     incorporation or
       organization)
</Table>


                             3801 Old Greenwood Road
                           Fort Smith, Arkansas 72903
                                 (479) 785-6000
- --------------------------------------------------------------------------------
   (Address, including zip code, and telephone number, including area code, of
                  the registrant's principal executive offices)










ITEM 5. OTHER EVENTS.

On August 13, 2002, Arkansas Best Corporation issued a press release with
respect to a favorable settlement reached with the Internal Revenue Service. A
copy of the press release is attached as an exhibit to this Report on Form 8-K.


ITEM 7. EXHIBITS.

99.1 Press release of Arkansas Best Corporation dated August 13, 2002.







                                   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 hereunto duly authorized.


                            ARKANSAS BEST CORPORATION
                            -------------------------

                                  (Registrant)

Date:  August 15, 2002                     /s/ David E. Loeffler
       -----------------------             ------------------------------------
                                               David E. Loeffler,
                                               Vice President - Chief Financial
                                               Officer and Treasurer






                               INDEX TO EXHIBITS


<Table>
<Caption>
        EXHIBIT
        NUMBER                          DESCRIPTION
        -------                         -----------
               
         99.1     Press release of Arkansas Best Corporation dated August 13,
                  2002.
</Table>