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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 tSf019gZPkCU1F1F8vxLhA==

<SEC-DOCUMENT>0000897069-10-000452.txt : 20100524
<SEC-HEADER>0000897069-10-000452.hdr.sgml : 20100524
<ACCEPTANCE-DATETIME>20100524171902
ACCESSION NUMBER:		0000897069-10-000452
CONFORMED SUBMISSION TYPE:	4/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20100519
FILED AS OF DATE:		20100524
DATE AS OF CHANGE:		20100524

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			MACDONALD IAIN A
		CENTRAL INDEX KEY:			0001076633

	FILING VALUES:
		FORM TYPE:		4/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-28274
		FILM NUMBER:		10854786

	MAIL ADDRESS:	
		STREET 1:		7 HERMITAGE GARDENS
		CITY:			EDINBURGH
		STATE:			X0
		ZIP:			EH106DL

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:		400 NORTH ASHLEY DRIVE
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33602
		BUSINESS PHONE:		8132741000

	MAIL ADDRESS:	
		STREET 1:		400 NORTH ASHLEY DRIVE
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33602
</SEC-HEADER>
<DOCUMENT>
<TYPE>4/A
<SEQUENCE>1
<FILENAME>form4a_iainmacdonaldex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4/A</documentType>

    <periodOfReport>2010-05-19</periodOfReport>

    <dateOfOriginalSubmission>2010-05-21</dateOfOriginalSubmission>

    <notSubjectToSection16>0</notSubjectToSection16>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001076633</rptOwnerCik>
            <rptOwnerName>MACDONALD IAIN A</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>7 HERMITAGE GARDENS</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>EDINBURGH</rptOwnerCity>
            <rptOwnerState>X0</rptOwnerState>
            <rptOwnerZipCode>EH106DL</rptOwnerZipCode>
            <rptOwnerStateDescription>UNITED KINGDOM</rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2010-05-19</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>294</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F3"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>19.11</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>12527</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2010-05-19</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>336</value>
                    <footnoteId id="F2"/>
                    <footnoteId id="F3"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>18.36</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>12863</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">The price reported for these 294 shares on the reporting person's original Form 4 filed on May 21, 2010 was incorrect.</footnote>
        <footnote id="F2">These shares were omitted from the reporting person's original Form 4 filed on May 21, 2010 to report the grant of common
 stock to the reporting person pursuant to the Company's Amended 2004 Non-Employee Director Fee Plan.</footnote>
        <footnote id="F3">Grant of common stock to the reporting person pursuant to the Company's Amended 2004 Non-Employee Director Fee Plan.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Martin A. Traber, Attorney-in-Fact for Iain S. MacDonald</signatureName>
        <signatureDate>2010-05-24</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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