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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 BvyFxLbk0fmmpkNgG3RyqGk73PbcSoC0eaifTYaCZTB4ZLODjdA+h4NjNL+bMQAH
 QFXhBKneu+ap0HJGbmK8/g==

<SEC-DOCUMENT>0000065873-06-000147.txt : 20061130
<SEC-HEADER>0000065873-06-000147.hdr.sgml : 20061130
<ACCEPTANCE-DATETIME>20061130163240
ACCESSION NUMBER:		0000065873-06-000147
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20061130
FILED AS OF DATE:		20061130
DATE AS OF CHANGE:		20061130

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			DUVALL C J JR
		CENTRAL INDEX KEY:			0001187542

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-04996
		FILM NUMBER:		061248595

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		5019055584

	MAIL ADDRESS:	
		STREET 1:		ONE ALLIED DR
		CITY:			LITTLE ROCK
		STATE:			AR
		ZIP:			72202

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ALLTEL CORP
		CENTRAL INDEX KEY:			0000065873
		STANDARD INDUSTRIAL CLASSIFICATION:	RADIO TELEPHONE COMMUNICATIONS [4812]
		IRS NUMBER:				340868285
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		ONE ALLIED DR
		CITY:			LITTLE ROCK
		STATE:			AR
		ZIP:			72202
		BUSINESS PHONE:		5019058967

	MAIL ADDRESS:	
		STREET 1:		ONE ALLIED DR
		CITY:			LITTLE ROCK
		STATE:			AR
		ZIP:			72202

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MID CONTINENT TELEPHONE CORP
		DATE OF NAME CHANGE:	19831031
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>duv501.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2006-11-30</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000065873</issuerCik>
        <issuerName>ALLTEL CORP</issuerName>
        <issuerTradingSymbol>AT</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001187542</rptOwnerCik>
            <rptOwnerName>DUVALL C J JR</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>ONE ALLIED DRIVE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>LITTLE ROCK</rptOwnerCity>
            <rptOwnerState>AR</rptOwnerState>
            <rptOwnerZipCode>72202-</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>EVP-Human Resources</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2006-11-30</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>5</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>207.62</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>622.62</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By 401(k)</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>25338.00</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">On November 30, 2006, Alltel Corporation allocated Alltel Common Stock held in the Alltel Stock Fund of Alltel's Profit Sharing Plan to the reporting person's Profit Sharing Plan account and caused that stock to be transferred to the reporting person's 401K Plan account in a transaction that is exempt from Section 16(b) pursuant to Rule 16b-3.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>/s/ Duvall, Jr., C.J.</signatureName>
        <signatureDate>2006-11-30</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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