TRADE ACCOUNTS AND OTHER RECEIVABLES

12 Months Ended

Dec. 30, 2012

Accounts Receivable, Net [Abstract]

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

5. TRADE ACCOUNTS AND OTHER RECEIVABLES

     Trade accounts and other receivables, less allowance for doubtful accounts, consisted of the following:

	December 30, 2012			December 25, 2011
	(In thousands)
Trade accounts receivable	$	381,747		$	337,411
Account receivable from JBS USA, LLC		1,514			21,198
Receivables from officers and employees		48			9
Other receivables		6,892			16,965
Receivables, gross		390,201			375,583
Allowance for doubtful accounts		(3,757	)		(5,163	)
Receivables, net	$	386,444		$	370,420