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
                                   May 5, 2004
                        (Date of earliest event reported)




                         Boyd Bros. Transportation Inc.
             (Exact name of registrant as specified in its charter)




                                    Delaware
                 (State or other jurisdiction of incorporation)


              0-23948                               63-6006515
  ------------------------------        ---------------------------------
       (Commission File No.)             (IRS Employer Identification No.)


          3275 Highway 30
          Clayton, Alabama                                      36016
- ----------------------------------------             ---------------------------
(Address of principal executive offices)                     (Zip Code)


                                 (334) 775-1400
              ----------------------------------------------------
              (Registrant's telephone number, including area code)





Item 7.       Financial Statements and Exhibits

              (c) Exhibits.

                  99.1        Press Release dated May 5, 2004

Item 12.      Results of Operations and Financial Condition

              On May 5, 2004, Boyd Bros. Transportation Inc. (the "Company")
announced its financial results for the quarter ended March 31, 2004. The full
text of the press release is set forth in Exhibit 99.1 hereto. The information
in this report, including the exhibit hereto, is deemed not "filed" for purposes
of Section 18 of the Securities Exchange Act of 1934, as amended.








                                   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.


                                         BOYD BROS. TRANSPORTATION INC.


Date:  May 5, 2004            By:             /s/ RICHARD C. BAILEY
                                   --------------------------------------------
                                                Richard C. Bailey
                                             Chief Operating Officer
                                           and Chief Financial Officer





                                  EXHIBIT INDEX

Exhibit
Number            Description of Exhibit(s)
- -------           -------------------------

 99.1             Copy of press release issued by the Company on May 5, 2004.