SUBJECT COMPANY:


	COMPANY DATA:

		COMPANY CONFORMED NAME:			ARKANSAS BEST CORPORATION
		CENTRAL INDEX KEY:			0000894405
		STANDARD INDUSTRIAL CLASSIFICATION:	TRUCKING[4213]
		IRS NUMBER:					71-0673405
`		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:				1231


	FILING VALUES:

		FORM TYPE:		SC 13G
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-19969
		FILM NUMBER:


	BUSINESS ADDRESS:

		STREET 1:		3801 OLD GREENWOOD ROAD
		STREET 2:
		CITY:			FORT SMITH
		STATE:		AK
		ZIP:			72903
		BUSINESS PHONE:	4797856000


	MAIL ADDRESS:

		STREET 1:		3801 OLD GREENWOOD ROAD
		STREET 2:
		CITY:			FORT SMITH
		STATE:		AK
		ZIP:			72903


	FORMER COMPANY:
	FORMER CONFORMED NAME:
	DATE OF NAME CHANGE:


FILED BY:


	COMPANY DATA:

		COMPANY CONFORMED NAME:		LSV ASSET MANAGEMENT
		CENTRAL INDEX KEY:		0001050470
		IRS NUMBER:				23-2772200
		STATE OF INCORPORATION:		DE
		FISCAL YEAR END:			1231


	FILING VALUES:

		FORM TYPE:		SC 13G


	BUSINESS ADDRESS:

		STREET 1:		1 N. WACKER DRIVE
		STREET 2:		SUITE 4000
		CITY:			CHICAGO
		STATE:		IL
		ZIP:			60606
		BUSINESS PHONE:	3124602443


	MAIL ADDRESS:

		STREET 1:		1 N. WACKER DRIVE
		STREET 2:		SUITE 4000
		CITY:			CHICAGO
		STATE:		IL
		ZIP:			60606


                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549


                                  SCHEDULE 13G


             INFORMATION TO BE INCLUDED IN STATEMENTS FILED PURSUANT
           TO RULES 13d-1(b), (c) AND (d) AND AMENDMENTS THERETO FILED
                            PURSUANT TO RULE 13d-2(b)
                              (AMENDMENT NO. ___)*


                              ARKANSAS BEST CORPORATION
                                (Name of Issuer)


                      Class A Common Stock, no par value per share
                         (Title of Class of Securities)


                                   040790107
                                 (CUSIP Number)



                                  December 31, 2006
             (Date of Event which Requires Filing of this Statement)

Check the appropriate box to designate the rule pursuant to which this Schedule
is filed:

      [X] Rule 13d-1(b)

      [] Rule 13d-1(c)

      [ ] Rule 13d-1(d)


1.    NAMES OF REPORTING PERSONS
      I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)
      LSV Asset Management
      23-2772200

2.    CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (See Instructions)
                                                                         (a) [ ]
                                                                         (b) []

3.    SEC USE ONLY


4.    CITIZENSHIP OR PLACE OF ORGANIZATION
      State of Delaware

              5.     SOLE VOTING POWER
                    	1,317,500
  NUMBER OF
   SHARES     6.     SHARED VOTING POWER
BENEFICIALLY         0
  OWNED BY
    EACH      7.     SOLE DISPOSITIVE POWER
  REPORTING          1,317,500
   PERSON
    WITH      8.     SHARED DISPOSITIVE POWER
                     	0

9.    AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
      1,317,500

10.   CHECK IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES (See
      Instructions)                                                          [ ]

11.   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)
      5.25%

12.   TYPE OF REPORTING PERSON (See Instructions)
      IA




ITEM 1(A).        NAME OF ISSUER.
                  ARKANSAS BEST CORPORATION

ITEM 1(B).        ADDRESS OF ISSUER'S PRINCIPAL EXECUTIVE OFFICES.
                  3801 OLD GREENWOOD ROAD
		  FORT SMITH, AK  72903

ITEM 2(A).        NAMES OF PERSON FILING.
                  LSV ASSET MANAGEMENT

ITEM 2(B).        ADDRESS OF PRINCIPAL BUSINESS OFFICE OR, IF NONE, RESIDENCE.
                  1 N. WACKER DRIVE, SUITE 4000
	   		CHICAGO, IL  60606

ITEM 2(C).        CITIZENSHIP.
                  State of Delaware

ITEM 2(D).        TITLE OF CLASS OF SECURITIES.
                  COMMON STOCK, CLASS A

ITEM 2(E).        CUSIP NUMBER.
                  040790107

ITEM 3.   IF THIS STATEMENT IS FILED PURSUANT TO RULE 13D-1(b), OR 13d-2(b) OR
          (c), CHECK WHETHER THE PERSON FILING IS A:

    (a) [ ]  Broker or dealer registered under Section 15 of the Exchange Act.

    (b) [ ]  Bank as defined in Section 3(a)(6) of the Exchange Act.

    (c) [ ]  Insurance company as defined in Section 3(a)(19) of the Exchange
             Act.

    (d) []  Investment company registered under Section 8 of the Investment
             Company Act.

    (e) [X ]  An investment adviser in accordance with Rule 13d-1(b)(1)(ii)(E);

    (f) [ ]  An employee benefit plan or endowment fund in accordance with Rule
             13d-1(b)(1)(ii)(F);

    (g) [ ]  A parent holding company or control person in accordance with Rule
             13d-1(b)(1)(ii)(G);

    (h) [ ]  A savings association as defined in Section 3(b) of the Federal
             Deposit Insurance Act;

    (i) [ ]  A church plan that is excluded from the definition of an investment
             company under Section 3(c)(14) of the Investment Company Act;

    (j) [ ]  Group, in accordance with Rule 13d-1(b)(1)(ii)(J).


ITEM 4.            OWNERSHIP.

                   (a)   Amount beneficially owned:  1,317,500 shares

                   (b)   Percent of class:  5.25%

                   (c)   Number of shares as to which the person has:

                         (i)   Sole power to vote or to direct
                               the vote:                              1,317,500
                         (ii)  Shared power to vote or to direct
                               the vote:                                      0
                         (iii) Sole power to dispose or to direct
                               the disposition of:                    1,317,500
                         (iv)  Shared power to dispose or to direct
                               the disposition of:                            0

ITEM 5.            OWNERSHIP OF FIVE PERCENT OR LESS OF A CLASS.

                   If this statement is being filed to report the fact that as
                   of the date hereof the reporting person has ceased to be the
                   beneficial owner of more than five percent of the class of
                   securities, check the following [ ].

ITEM 6.            OWNERSHIP OF MORE THAN FIVE PERCENT ON BEHALF OF ANOTHER
                   PERSON.

                   N/A

                   IDENTIFICATION AND CLASSIFICATION OF THE SUBSIDIARY WHICH
                   ACQUIRED THE SECURITY BEING REPORTED ON BY THE PARENT HOLDING
ITEM 7.            COMPANY OR CONTROL PERSON.

                   N/A

ITEM 8.           IDENTIFICATION AND CLASSIFICATION OF MEMBERS OF THE GROUP.

                   N/A

ITEM 9.            NOTICE OF DISSOLUTION OF GROUP.

                   N/A

ITEM 10.           CERTIFICATIONS.

    By signing below I certify that, to the best of my knowledge and belief, the
securities referred to above were acquired and are held in the ordinary course
of business and were not acquired and are not held for the purpose of or with
the effect of changing or influencing the control of the issuer of the
securities and were not acquired and are not held in connection with or as a
participant in any transaction having that purpose or effect.


                                    SIGNATURE

            After reasonable inquiry and to the best of my knowledge and belief,
I certify that the information set forth in this statement is true, complete and
correct.

						Date: FEBRUARY 12, 2007


                                    LSV ASSET MANAGEMENT



                                    By: Tremaine Atkinson
                                    Title:Chief Operating Officer