EXHIBIT 99.2

STATEMENT UNDER OATH OF PRINCIPAL EXECUTIVE OFFICER AND
PRINCIPAL FINANCIAL OFFICER REGARDING FACTS AND CIRCUMSTANCES
RELATING TO EXCHANGE ACT FILINGS

I, David E. Loeffler, Vice President - Chief Financial Officer and Treasurer of
Arkansas Best Corporation, state and attest that:

(1)      To the best of my knowledge, based upon a review of the covered reports
         of Arkansas Best Corporation, and, except as corrected or supplemented
         in a subsequent covered report:

         o        no covered report contained an untrue statement of a material
                  fact as of the end of the period covered by such report (or in
                  the case of a report on Form 8-K or definitive proxy
                  materials, as of the date on which it was filed); and

         o        no covered report omitted to state a material fact necessary
                  to make the statements in the covered report, in light of the
                  circumstances under which they were made, not misleading as of
                  the end of the period covered by such report (or in the case
                  of a report on Form 8-K or definitive proxy materials, as of
                  the date on which it was filed).

(2)      I have reviewed the contents of this statement with the audit committee
         of Arkansas Best Corporation.

(3)      In this statement under oath, each of the following, if filed on or
         before the date of this statement, is a "covered report":

         o        Annual Report on Form 10-K for fiscal year ended December 31,
                  2001 of Arkansas Best Corporation;

         o        all reports on Form 10-Q, all reports on Form 8-K and all
                  definitive proxy materials of Arkansas Best Corporation filed
                  with the Commission subsequent to the filing of the Form 10-K
                  identified above; and

         o        any amendments to any of the foregoing.



                                           Subscribed and sworn to
           /s/ David E. Loeffler           before me this 9th day of
--------------------------------------     August 2002.
             David E. Loeffler
     Vice President - Chief Financial
           Officer and Treasurer
                                           /s/ Diane White
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               August 9, 2002              Notary Public
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                  Date
                                           My Commission Expires: June 21, 2010
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