-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 O6lm0eYdXjgh3pD/HN9cSbKt4tqnYqBrjTvKQugYRltmll8DR7/gSqUG8RtTn2tL
 dcCgp+djW7sCzMSx+0Sr2Q==

<SEC-DOCUMENT>0000897069-06-000230.txt : 20060131
<SEC-HEADER>0000897069-06-000230.hdr.sgml : 20060131
<ACCEPTANCE-DATETIME>20060131122348
ACCESSION NUMBER:		0000897069-06-000230
CONFORMED SUBMISSION TYPE:	5
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20051231
FILED AS OF DATE:		20060131
DATE AS OF CHANGE:		20060131

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			HEIDBREDER WARREN W
		CENTRAL INDEX KEY:			0001207255

	FILING VALUES:
		FORM TYPE:		5
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-07007
		FILM NUMBER:		06564826

	BUSINESS ADDRESS:	
		STREET 1:		BANDAG, INCORPORATED
		STREET 2:		2905 NORTH HIGHWAY 61
		CITY:			MUSCATINE
		STATE:			IA
		ZIP:			52761-5886

	MAIL ADDRESS:	
		STREET 1:		BANDAG INC
		STREET 2:		2905 N HWY 61
		CITY:			MUSCATINE
		STATE:			IA
		ZIP:			52761

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BANDAG INC
		CENTRAL INDEX KEY:			0000009534
		STANDARD INDUSTRIAL CLASSIFICATION:	TIRES AND INNER TUBES [3011]
		IRS NUMBER:				420802143
		STATE OF INCORPORATION:			IA
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		2905 NORTH HIGHWAY 61
		STREET 2:		BANDAG HEADQUARTERS
		CITY:			MUSCATINE
		STATE:			IA
		ZIP:			52761-5886
		BUSINESS PHONE:		5632621400

	MAIL ADDRESS:	
		STREET 1:		2905 N  HIGHWAY 61
		STREET 2:		BANDAG HEADQUARTERS
		CITY:			MUSCATINE
		STATE:			IA
		ZIP:			52761-5886
</SEC-HEADER>
<DOCUMENT>
<TYPE>5
<SEQUENCE>1
<FILENAME>hei137.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>5</documentType>

    <periodOfReport>2005-12-31</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <form3HoldingsReported>0</form3HoldingsReported>

    <form4TransactionsReported>0</form4TransactionsReported>

    <issuer>
        <issuerCik>0000009534</issuerCik>
        <issuerName>BANDAG INC</issuerName>
        <issuerTradingSymbol>BDG/BDGA</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001207255</rptOwnerCik>
            <rptOwnerName>HEIDBREDER WARREN W</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>BANDAG, INCORPORATED</rptOwnerStreet1>
            <rptOwnerStreet2>2905 NORTH HIGHWAY 61</rptOwnerStreet2>
            <rptOwnerCity>MUSCATINE</rptOwnerCity>
            <rptOwnerState>IA</rptOwnerState>
            <rptOwnerZipCode>527615886</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>VP, CFO and Secretary</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock, $1.00 Par Value</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2041.7019</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Class A Common Stock, $1.00 Par Value</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>20582.1655</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F2"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Fund Unit</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.0000</value>
            </conversionOrExercisePrice>
            <transactionCoding></transactionCoding>
            <exerciseDate>
                <footnoteId id="F3"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F3"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>374.924</value>
                    <footnoteId id="F4"/>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>374.924</value>
                    <footnoteId id="F4"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Profit Sharing Plan</value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Fund Unit</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.0000</value>
            </conversionOrExercisePrice>
            <transactionCoding></transactionCoding>
            <exerciseDate>
                <footnoteId id="F3"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F3"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Class A Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>422.670</value>
                    <footnoteId id="F4"/>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>422.670</value>
                    <footnoteId id="F4"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Profit Sharing Plan</value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Employee Stock Option		(Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>33.8750</value>
            </conversionOrExercisePrice>
            <transactionCoding></transactionCoding>
            <exerciseDate>
                <footnoteId id="F5"/>
            </exerciseDate>
            <expirationDate>
                <value>2009-02-08</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Class A Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>9000.000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>9000.000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Employee Stock Option		(Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>21.0938</value>
            </conversionOrExercisePrice>
            <transactionCoding></transactionCoding>
            <exerciseDate>
                <footnoteId id="F6"/>
            </exerciseDate>
            <expirationDate>
                <value>2010-03-07</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Class A Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>17600.000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>17600.000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Employee Stock Option		(Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>24.3500</value>
            </conversionOrExercisePrice>
            <transactionCoding></transactionCoding>
            <exerciseDate>
                <footnoteId id="F7"/>
            </exerciseDate>
            <expirationDate>
                <value>2011-03-13</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Class A Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>19300.000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>19300.000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Employee Stock Option		(Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>32.5300</value>
            </conversionOrExercisePrice>
            <transactionCoding></transactionCoding>
            <exerciseDate>
                <footnoteId id="F8"/>
            </exerciseDate>
            <expirationDate>
                <value>2012-03-12</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Class A Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>15500.000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>15500.000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Employee Stock Option		(Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>27.6750</value>
            </conversionOrExercisePrice>
            <transactionCoding></transactionCoding>
            <exerciseDate>
                <footnoteId id="F9"/>
            </exerciseDate>
            <expirationDate>
                <value>2013-02-25</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Class A Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>22400.000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>22400.000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Employee Stock Option		(Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>44.4100</value>
            </conversionOrExercisePrice>
            <transactionCoding></transactionCoding>
            <exerciseDate>
                <footnoteId id="F10"/>
            </exerciseDate>
            <expirationDate>
                <value>2014-02-24</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Class A Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>8900.000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>8900.000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Employee Stock Option		(Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>40.9600</value>
            </conversionOrExercisePrice>
            <transactionCoding></transactionCoding>
            <exerciseDate>
                <footnoteId id="F11"/>
            </exerciseDate>
            <expirationDate>
                <value>2015-02-18</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Class A Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>7680.000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>7680.000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Warren W. Heidbreder participates in the Bandag, Incorporated Stock Award Plan (&quot;Stock Award Plan&quot;).  Column 5 of Table I includes 11,413 shares of Class A Common Stock held by Mr. Heidbreder under the Stock Award Plan.  The shares are restricted for 3 years when granted and are held by a Trustee for the benefit of Mr. Heidbreder.</footnote>
        <footnote id="F2">Warren W. Heidbreder participates in the Bandag, Incorporated 2004 Stock Grant and Awards Plan (&quot;2004 Awards Plan&quot;).  Column 5 of table I includes 2,000 shares of Class A Common Stock held by Mr. Heidbreder under the 2004 Awards Plan.  The shares are restricted for 3 years when granted and are held by a Trustee for the benefit of Mr. Heidbreder.</footnote>
        <footnote id="F3">Represents stock fund units under the Bandag Salaried Profit Sharing, Retirement and Savings Plan (&quot;Profit Sharing Plan&quot;).  Distributions will be made upon the earliest to occur of termination of employment, death or retirement, subject to limited exceptions.</footnote>
        <footnote id="F4">The number of underlying securities is based on the number of stock fund units, the value of these units and the Company's Common and Class A Common Stock market values as of  December 31, 2005.  The actual number of shares issuable upon the distribution date is not determinable since the stock fund is a unitized account consisting of Company stock and other investments.</footnote>
        <footnote id="F5">Options became fully vested as of February 8, 2004.</footnote>
        <footnote id="F6">Options became fully vested as of March 7, 2005.</footnote>
        <footnote id="F7">Options vest 20% on each of March 13, 2002, 2003, 2004, 2005 and 2006.</footnote>
        <footnote id="F8">Options vest 25% on each of March 12, 2003, 2004, 2005 and 2006.</footnote>
        <footnote id="F9">Options vest 25% on each of February 25, 2004, 2005, 2006 and 2007.</footnote>
        <footnote id="F10">Options vest 25% on each of February 24, 2005, 2006, 2007, 2008.</footnote>
        <footnote id="F11">Options vest  25% on each of February 18, 2006, 2007, 2008, 2009.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>/s/ Heidbreder, Warren W.</signatureName>
        <signatureDate>2006-01-18</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----