Item  2.02 Results of Operations and Financial Condition.

On February 26, 2008, the Registrant issued a press release announcing its earnings for its fiscal quarter ended January 31, 2008. The press release is furnished herewith as Exhibit 99.1. Also on February 26, 2008, the Registrant held a conference call to discuss its earnings for its fiscal quarter ended January 31, 2008. A transcript of the conference call is furnished herewith as Exhibit 99.2. The information in the press release and transcript is not to be considered “filed” for purposes of the Securities Exchange Act of 1934.

Section 9 — Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits.

(c) The following exhibits are filed with this Current Report:

Exhibit No.				Description
	99.1			Press release of Sanderson Farms, Inc. dated February 26, 2008
	99.2			Transcript of conference call held by Sanderson Farms, Inc. on February 26, 2008

SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

SANDERSON FARMS, INC.
(Registrant)

EXHIBIT INDEX

Exhibit No.				Description
	99.1			Press release of Sanderson Farms, Inc. dated February 26, 2008
	99.2			Transcript of conference call held by Sanderson Farms, Inc. on February 26, 2008