<?xml version="1.0"?>
<ownershipDocument>
    <schemaVersion>X0201</schemaVersion>

    <documentType>4</documentType>
	<periodOfReport>2003-11-17</periodOfReport>
	<notSubjectToSection16>1</notSubjectToSection16>
    <issuer>
        <issuerCik>0000861291</issuerCik>
        <issuerName>SYLVAN INC</issuerName>
        <issuerTradingSymbol>SYLN</issuerTradingSymbol>
	</issuer>
	<reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0000915653</rptOwnerCik>
            <rptOwnerName>STEEL PARTNERS II LP</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>590 MADISON AVENUE, 32ND FLOOR</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10022</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
			<isDirector>0</isDirector>
			<isOfficer>0</isOfficer>
			<isTenPercentOwner>1</isTenPercentOwner>
			<isOther>0</isOther>
		</reportingOwnerRelationship>
	</reportingOwner>
	<reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001005784</rptOwnerCik>
            <rptOwnerName>LICHTENSTEIN WARREN G</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>590 MADISON AVENUE, 32ND FLOOR</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10022</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
			<isDirector>0</isDirector>
			<isOfficer>0</isOfficer>
			<isTenPercentOwner>1</isTenPercentOwner>
			<isOther>0</isOther>
		</reportingOwnerRelationship>
	</reportingOwner>
	<nonDerivativeTable>
		<nonDerivativeTransaction>
			<securityTitle>
				<value>Common Stock, par value $0.001 per share</value>
			</securityTitle>
			<transactionDate>
				<value>2003-11-17</value>
			</transactionDate>
			<deemedExecutionDate>
			</deemedExecutionDate>
			<transactionCoding>
				<transactionFormType>4</transactionFormType>
				<transactionCode>S</transactionCode>
				<equitySwapInvolved>0</equitySwapInvolved>
			</transactionCoding>
			<transactionAmounts>
				<transactionShares>
					<value>537771</value>
				</transactionShares>
				<transactionPricePerShare>
					<value>12.2500</value>
				</transactionPricePerShare>
				<transactionAcquiredDisposedCode>
					<value>D</value>
				</transactionAcquiredDisposedCode>
			</transactionAmounts>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>1</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
					<footnoteId id="F1"/>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</nonDerivativeTransaction>
	</nonDerivativeTable>
	<footnotes>
		<footnote id="F1">This Form 4 is filed jointly by Warren G. Lichtenstein and Steel Partners II, L.P. ("Steel LP"). Prior to the reported transaction, Mr. Lichtenstein was deemed to be a 10% owner of the Issuer and Steel LP was a 10% owner of the Issuer. The securities reported in this Form 4 are owned directly by Steel LP, and owned indirectly by Mr. Lichtenstein by virtue of his position as the sole executive officer and managing member of Steel Partners, L.L.C., the general partner of Steel LP. Mr. Lichtenstein disclaims beneficial ownership of the shares owned by Steel LP except to the extent of his pecuniary interest therein.</footnote>
	</footnotes>
	<remarks>
	</remarks>
	<ownerSignature>
		<signatureName>By: Steel Partners II, L.P., By: Steel Partners, L.L.C., By: /s/ Warren G. Lichtenstein, Managing Member</signatureName>
		<signatureDate>2003-11-18</signatureDate>
	</ownerSignature>
	<ownerSignature>
		<signatureName>/s/ Lichtenstein, Warren G.</signatureName>
		<signatureDate>2003-11-18</signatureDate>
	</ownerSignature>
</ownershipDocument>

