-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 N2TsG2Shsq1hyI44nOW7Y/w2N40+Ri6ko65fhUn2KXDOmhFRCVZcd4n7wBxOiN6G
 s7KD0YkVvVu/ZBNmPVXctQ==

<SEC-DOCUMENT>0000897069-06-001424.txt : 20060526
<SEC-HEADER>0000897069-06-001424.hdr.sgml : 20060526
<ACCEPTANCE-DATETIME>20060526180606
ACCESSION NUMBER:		0000897069-06-001424
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:			BODENHEIMER FURMAN P JR
		CENTRAL INDEX KEY:			0001076619

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-28274
		FILM NUMBER:		06871719

	MAIL ADDRESS:	
		STREET 1:		5309 DORCHESTER RD
		CITY:			GREENSBORO
		STATE:			MA
		ZIP:			27407
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>form4_fbodenhmrex.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>0001076619</rptOwnerCik>
            <rptOwnerName>BODENHEIMER FURMAN P JR</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>5309 DORCHESTER RD</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>GREENSBORO</rptOwnerCity>
            <rptOwnerState>MA</rptOwnerState>
            <rptOwnerZipCode>27407</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Common Stock Units</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>17.02</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-05-24</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>2203</value>
                </transactionShares>
                <transactionPricePerShare>
                    <footnoteId id="F1"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2007-05-24</value>
            </exerciseDate>
            <expirationDate>
                <value>2016-05-24</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>2203</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2203</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Grant of common stock units to the reporting person pursuant to the Company's 2004 Non-Employee Director Fee Plan, which
 vests in two equal annual installments beginning one year from date of grant.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Martin A. Traber, Attorney-In-Fact for F. P. Bodenheimer</signatureName>
        <signatureDate>2006-05-26</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----