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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Pmj6PApQatLisEN/qg+x+EOI+3FQFDEtOEoqEZwioDw4jUI8BydVggFJGzR2bo80
 Qrqz9rxXL4tP7x7327VvTg==

<SEC-DOCUMENT>0001144204-08-068808.txt : 20081211
<SEC-HEADER>0001144204-08-068808.hdr.sgml : 20081211
<ACCEPTANCE-DATETIME>20081211144007
ACCESSION NUMBER:		0001144204-08-068808
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20081201
FILED AS OF DATE:		20081211
DATE AS OF CHANGE:		20081211

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:		081243265

	BUSINESS ADDRESS:	
		STREET 1:		WYCHE BURGESS FREEMAN & PARHAM
		STREET 2:		44 EAST CAMPERDOWN WAY
		CITY:			GREENVILLE
		STATE:			SC
		ZIP:			29602

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>form418917_121108143950-.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2008-12-01</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>70 COMMERCE CENTER</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>GREENVILLE</rptOwnerCity>
            <rptOwnerState>SC</rptOwnerState>
            <rptOwnerZipCode>US 29615</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>VP - Custom Products</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2008-12-01</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>G</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>300</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>12868</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <ownerSignature>
        <signatureName>Richard C. Coggins, POA</signatureName>
        <signatureDate>2008-12-11</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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