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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 WLhnnRnce/Is9sgMSg+UevNT1jAG5pbCewRxt4yfaRrmSwcLvOtL1udzftJGe13b
 xflt+nTBZ+lZgjjjwTj0tw==

<SEC-DOCUMENT>0001019892-04-000065.txt : 20040213
<SEC-HEADER>0001019892-04-000065.hdr.sgml : 20040213
<ACCEPTANCE-DATETIME>20040213160242
ACCESSION NUMBER:		0001019892-04-000065
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040211
FILED AS OF DATE:		20040213

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SPAN AMERICA MEDICAL SYSTEMS INC
		CENTRAL INDEX KEY:			0000718924
		STANDARD INDUSTRIAL CLASSIFICATION:	ORTHOPEDIC, PROSTHETIC & SURGICAL APPLIANCES & SUPPLIES [3842]
		IRS NUMBER:				570525804
		STATE OF INCORPORATION:			SC
		FISCAL YEAR END:			0930

	BUSINESS ADDRESS:	
		STREET 1:		70 COMMERCE DR
		STREET 2:		P O BOX 5231
		CITY:			GREENVILLE
		STATE:			SC
		ZIP:			29615
		BUSINESS PHONE:		8642888877

	MAIL ADDRESS:	
		STREET 1:		70 COMMERCE DR
		STREET 2:		PO BOX 5231
		CITY:			GREENVILLE
		STATE:			SC
		ZIP:			29606

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			ACKLEY ROBERT E
		CENTRAL INDEX KEY:			0001255045

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-11392
		FILM NUMBER:		04599098

	BUSINESS ADDRESS:	
		STREET 1:		WYCHE BURGESS FREEMAN & PARHAM
		STREET 2:		44 EAST CAMPERDOWN WAY
		CITY:			GREENVILLE
		STATE:			SC
		ZIP:			29602
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>ack35.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0201</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2004-02-11</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000718924</issuerCik>
        <issuerName>SPAN AMERICA MEDICAL SYSTEMS INC</issuerName>
        <issuerTradingSymbol>SPAN</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001255045</rptOwnerCik>
            <rptOwnerName>ACKLEY ROBERT E</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>8 FAVERSHAM CT.</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>GREENVILLE</rptOwnerCity>
            <rptOwnerState>SC</rptOwnerState>
            <rptOwnerZipCode>29607</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>VP - Custom Products</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Option (Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>13.58</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2004-02-11</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>2000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2004-07-01</value>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2014-02-11</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>2000.00</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2000.00</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Exercisable as to 1,000 shares on noted date and to an additional 1,000 shares on each anniversary thereof until fully vested.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>By: Richard Coggins, POA</signatureName>
        <signatureDate>2004-02-13</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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