-----BEGIN PRIVACY-ENHANCED MESSAGE-----
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,
 BkGGLYzlPHL5aSBM9YOdAo5opRlY0Jo/S1B4ZfZ6eAz/AMPcPSdcilFfBjTId0YJ
 KX3xCGAlV2NJEhCVKD/oIw==

<SEC-DOCUMENT>0000897069-06-001418.txt : 20060526
<SEC-HEADER>0000897069-06-001418.hdr.sgml : 20060526
<ACCEPTANCE-DATETIME>20060526175403
ACCESSION NUMBER:		0000897069-06-001418
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060524
FILED AS OF DATE:		20060526
DATE AS OF CHANGE:		20060526

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SYKES ENTERPRISES INC
		CENTRAL INDEX KEY:			0001010612
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
		IRS NUMBER:				561383460
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		100 NORTH TAMPA ST
		STREET 2:		STE 3900
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33602
		BUSINESS PHONE:		8132741000

	MAIL ADDRESS:	
		STREET 1:		100 NORTH TAMPA ST
		STREET 2:		STE 3900
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33602

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			HOLDER JAMES T
		CENTRAL INDEX KEY:			0001093974

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-28274
		FILM NUMBER:		06871692

	BUSINESS ADDRESS:	
		STREET 1:		14255 49TH STREET
		STREET 2:		BUILDING 1
		CITY:			CLEARWATER
		STATE:			FL
		ZIP:			33762

	MAIL ADDRESS:	
		STREET 1:		3916 STATE STREET
		STREET 2:		SUITE 300
		CITY:			SANTA BARBARA
		STATE:			CA
		ZIP:			93105
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>form4_jimholderex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2006-05-24</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0001010612</issuerCik>
        <issuerName>SYKES ENTERPRISES INC</issuerName>
        <issuerTradingSymbol>SYKE</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001093974</rptOwnerCik>
            <rptOwnerName>HOLDER JAMES T</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>400 N. ASHLEY DRIVE</rptOwnerStreet1>
            <rptOwnerStreet2>SUITE 2800</rptOwnerStreet2>
            <rptOwnerCity>TAMPA</rptOwnerCity>
            <rptOwnerState>FL</rptOwnerState>
            <rptOwnerZipCode>33602</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>SVP &amp; Secretary</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Restricted Stock</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>16.61</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-05-24</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>4193</value>
                </transactionShares>
                <transactionPricePerShare>
                    <footnoteId id="F1"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F1"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>4193</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>4193</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
                <value>Restricted Stock</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>16.61</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-05-24</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>1398</value>
                </transactionShares>
                <transactionPricePerShare>
                    <footnoteId id="F2"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F2"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>1398</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1398</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">The resticted stock was granted to the Reporting Person pursuant to the Issuer's 2001 Equity Incentive Plan and will fully
 vest on May 24, 2009 as long as the Reporting Person is still employed by the Issuer on that date.</footnote>
        <footnote id="F2">The resticted stock was granted to the Reporting Person pursuant to the Issuer's 2001 Equity Incentive Plan and vesting is
 subject to performance requirements during the period of January 1, 2006 through December 31, 2008.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Martin A. Traber, Attorney-In-Fact for James T. Holder</signatureName>
        <signatureDate>2006-05-26</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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