**UNITED      STATES SECURITIES AND EXCHANGE COMMISSION**

**Washington,      D.C. 20549**

**FORM      10-K/A**

**[Amendment      No. 1]**

**ANNUAL      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES      EXCHANGE ACT OF 1934**

**TRANSITION      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF      1934**

**Buckeye      Technologies Inc.**

| Delaware                                                                      |   | 62-1518973                                          |
|-------------------------------------------------------------------------------|--------|-----------------------------------------------------|
| (State                or other jurisdiction of incorporation or organization) |   | (I.R.S.                Employer Identification No.) |

| 1001                Tillman Street, Memphis, Tennessee  |   | 38112                     |
|---------------------------------------------------------|--------|---------------------------|
| (Address                of principal executive offices) |   | (Zip                Code) |

| Title                of Each Class                    |   | Name                of Each Exchange on which Registered |
|-------------------------------------------------------|--------|----------------------------------------------------------|
| Common                Stock, par value $0.1 per share |   | New                York Stock Exchange                   |

| Large                accelerated filer  | Accelerated                filer S | Non-accelerated                filer  |
|-------------------------------------------------|------------------------------------|-----------------------------------------------|

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**Explanation      of Form 10-K/A**

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**PART      III**

**Item      10. Directors and Executive Officers of the Registrant**

*Directors      and Executive Officers*

**Executive      Officers of the Registrant**

| Name                                    | Age | Position                                                                   | Elected                to Present Position |
|-----------------------------------------|-----|----------------------------------------------------------------------------|--------------------------------------------|
| John                B. Crowe            | 60  | Chairman                of the Board, Chief Executive Officer and Director | July                2006                   |
| Kristopher                J. Matula     | 45  | President,                Chief Operating Officer and Director             | July                2006                   |
| Charles                S. Aiken         | 57  | Sr.                Vice President, Manufacturing                           | October                2003                |
| Jeffery                T. Cook          | 45  | Sr.                Vice President, Marketing                               | February                2006               |
| Sheila                Jordan Cunningham | 55  | Sr.                Vice President, General Counsel and Secretary           | April                2000                  |
| Steven                G. Dean           | 51  | Sr.                Vice President and Chief Financial Officer              | July                2007                   |
| Douglas                L. Dowdell       | 49  | Sr.                Vice President, Specialty Fibers                        | February                2006               |
| William                M. Handel        | 61  | Sr.                Vice President, Lean Enterprise                    | February                2006               |
| Paul                N. Horne            | 52  | Sr.                Vice President, Product and Market Development     | February                2006               |
| Marko                M. Rajamaa         | 46  | Sr.                Vice President, Nonwovens                               | October                2006                |

**John      B. Crowe**

*Chairman      of the Board, Chief Executive Officer and Director*

**Kristopher      J. Matula**

*President,      Chief Operating Officer and Director*

**Charles      S. Aiken**

*Senior      Vice President, Manufacturing*

**Jeffery      T. Cook**

*Senior      Vice President, Marketing*

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**Sheila      Jordan Cunningham**

*Senior      Vice President, General Counsel and Secretary*

**Steven      G. Dean**

*Sr.      Vice President and Chief Financial Officer*

**Douglas      L. Dowdell**

*Senior      Vice President, Specialty Fibers*

**William      M. Handel**

*Senior      Vice President, Lean Enterprise*

**Paul      N. Horne**

*Senior      Vice President, Product and Market Development*

**Marko      M. Rajamaa**

*Senior      Vice President, Nonwovens*

*Code      of Business Conduct & Ethics*

*www.bkitech.com*

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*Corporate      Governance and Compliance with Section 16(a) of the Exchange      Act*

**PART      IV**

**Item      15. Exhibits and Financial Statement Schedules**

| (a)    | (1)    | Financial                Statements                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   | -                See Index to Consolidated Financial Statements and Schedule on page                F-1 of                Form 10-K for year ended June 30, 2007 file no. 001-14030, filed                on                September 6, 2007                                                                                                                                                                                                                                                                       |
|   | (2)    | Financial                Statement Schedules                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
|   |   | -                See Index to Consolidated Financial Statements and Schedule on page                F-1 of                Form 10-K for year ended June 30, 2007 file no. 001-14030, filed                on                September 6, 2007. All other financial statement schedules are omitted                as                the information is not required or because the required information                is                presented in the financial statements or the notes                thereto. |
|   | (3)    | Listing                of Exhibits. See exhibits listed under Item                15(b).                                                                                                                                                                                                                                                                                                                                                                                                                            |

| Exhibit |                                                                                                                                                                                                                                                                                                                                                                                        | Incorporation                by Reference or                                                                                                        |
|---------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------|
| Numbers | Description                                                                                                                                                                                                                                                                                                                                                                                 | Filed                Herewith                                                                                                                       |
|    |                                                                                                                                                                                                                                                                                                                                                                                        |                                                                                                                                                |
| 3.1     | Second                Amended and Restated Certificate of Incorporation                                                                                                                                                                                                                                                                                                                     | Exhibit                3.1 to Form 10-Q for quarter ended December 31, 1997 file no. 001-14030,                filed on February 13, 1998           |
| 3.1(a)  | Articles                of Amendment to the Second Amended and Restated Certificate of                Incorporation                                                                                                                                                                                                                                                                         | Exhibit                3.1(a) to Form S-4 file no. 333-59267, filed on July 16,                1998                                                 |
| 3.2     | Amended                and Restated By-laws                                                                                                                                                                                                                                                                                                                                                 | Exhibit                3.2 to Form 10-Q for quarter ended March 31, 2006 file no. 001-14030,                filed on April 27,2006                  |
| 4.1     | First                Amendment to the Rights Agreement                                                                                                                                                                                                                                                                                                                                      | Form                8-A to Form 10-K for year ended June 30, 1997 file no. 001-41030,                filed on                September 26, 1997     |
| 4.2     | Indenture                for 9.25% Senior Subordinated Notes due 2008, dated July 12,                1996                                                                                                                                                                                                                                                                                   | Exhibit                4.2 to Form S-3 file no. 333-05139 filed on June 4,                1996                                                 |
| 4.3     | Indenture                for 8% Senior Subordinated Notes due 2010, dated June 11,                1998                                                                                                                                                                                                                                                                                      | Exhibit                4.3 to Form S-4 file no. 333-59267, filed on July 16,                1998                                               |
| 4.4     | Indenture                for 8.5% Senior Notes due 2013, dated September 22,                2003                                                                                                                                                                                                                                                                                       | Exhibit                4.4 to Form S-4, file no. 333-110091, filed on October 30,                2003                                               |
| 10.1    | Amended                and Restated 1995 Management Stock Option Plan                                                                                                                                                                                                                                                                                                                       | Exhibit                10.1 to Form 10-K for year ended June 30, 1998 file no. 001-14030,                filed                on September 23, 1998 |
| 10.2    | Second                Amended and Restated 1995 Incentive and Nonqualified Stock Option                Plan for                Management Employees                                                                                                                                                                                                                                         | Exhibit                10.2 to Form S-4 file no. 333-59267, filed on July 16,                1998                                              |
| 10.3    | Form                of Management Stock Option Subscription Agreement                                                                                                                                                                                                                                                                                                                       | Exhibit                10.3 to Form 10-K for year ended June 30, 1998 file no. 001-14030,                filed                on September 23, 1998 |
| 10.4    | Form                of Stock Option Subscription Agreement                                                                                                                                                                                                                                                                                                                                  | Exhibit                10.4 to Form 10-K for year ended June 30, 1998 file no. 001-14030,                filed                on September 23, 1998 |
| 10.5    | Amended                and Restated Formula Plan for Non-Employee Directors                                                                                                                                                                                                                                                                                                                 | Exhibit                10.1 to Form 10-Q for quarter ended December 31, 2000 file no. 001-14030,                filed on February 6, 2001           |
| 10.6    | Amendment                No. 1 to Timberlands Agreement dated January 1, 1999 by and Between                Buckeye Florida, Limited Partnership and Foley Timber and Land                Company.  Certain portions of the Agreement have been omitted                pursuant to an Application for Confidential Treatment dated October                30,                1995 | Exhibit                10.1  to Form 10-Q/A for quarter ended March 31, 1999 file no.                001-14030, filed on May 12, 1999     |
| 10.9    | Form                of Change in Control Agreement, dated August 8, 2006                                                                                                                                                                                                                                                                                                                    | Exhibit                10.1 to Form 8-K filed no. 001-14030, filed on August 11,                2006                                                |
| 10.10   | Amended                and Restated Credit Agreement dated July 25, 2007 among the Registrant;                Bank of America NA; Banc of America Securities LLC; Citizens Bank                of                Pennsylvania; Cobank, ACB; Regions Bank; and the other lenders party                thereto                                                                                | Exhibit                10.10 to Form 8-K file no. 001-14030, filed on July 31,                2007                                                  |
| 12.1    | Computation                of Ratio of Earnings to Fixed Charges                                                                                                                                                                                                                                                                                                                            | Exhibit                12.1 to Form 10-K for year ended June 30, 2007 file no. 001-14030,                filed                on September 6, 2007  |
| 21.1    | Subsidiaries                                                                                                                                                                                                                                                                                                                                                                                | Exhibit                21.1 to Form 10-K for year ended June 30, 2007 file no. 001-14030,                filed                on September 6, 2007  |
| 23.1    | Consent                of  Ernst & Young LLP                                                                                                                                                                                                                                                                                                                                  | Exhibit                23.1 to Form 10-K for year ended June 30, 2007 file no. 001-14030,                filed                on September 6, 2007  |
| 31.1    | Section                302 Certification of Chief Executive Officer                                                                                                                                                                                                                                                                                                                         | Filed                herewith                                                                                                                       |
| 31.2    | Section                302 Certification of Chief Financial Officer                                                                                                                                                                                                                                                                                                                         | Filed                herewith                                                                                                                       |
| 32.1    | Section                1350 Certification of Chief Executive Officer                                                                                                                                                                                                                                                                                                                        | Exhibit                32.1 to Form 10-K for year ended June 30, 2007 file no. 001-14030,                filed                on September 6, 2007  |
| 32.2    | Section                1350 Certification of Chief Financial Officer                                                                                                                                                                                                                                                                                                                        | Exhibit                32.2 to Form 10-K for year ended June 30, 2007 file no. 001-14030,                filed                on September 6, 2007  |

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**SIGNATURES**

| By:    | /s/                John B. Crowe                                                                         |
|--------|----------------------------------------------------------------------------------------------------------|
|   | John                B. Crowe, Director, Chairman of the Board and Chief Executive                Officer |
| Date:  | September                25, 2007                                                                        |

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**EX      31.1**

**CERTIFICATION      PURSUANT TO**

**RULES      13a-14(a) AND 15d-14(a) UNDER THE SECURITIES EXCHANGE ACT OF      1934,**

**AS      ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF      2002**

|   | 1.                    I have reviewed this annual report on Form 10-K of Buckeye                Technologies Inc. (the“registrant”); |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 2.                    Based on my knowledge, this report does not contain any untrue statement                of a material fact or omit to state a material fact necessary to                make the                statements made, in light of the circumstances under which such statements                were made, not misleading with respect to the period covered by this                report; |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 3.                    Based on my knowledge, the financial statements, and other financial                information included in this report, fairly present in all material                respects the financial condition, results of operations and cash                flows of                the registrant as of, and for, the periods presented in this                report; |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 4.                    The registrant's other certifying officer and I are responsible for                establishing and maintaining disclosure controls and procedures (as                defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and                internal control over financial reporting (as defined in Exchange                Act                Rules 13a-15(f) and 15d-15(f)) for the registrant and                have: |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a)                   Designed such disclosure controls and procedures, or caused such                disclosure controls and procedures to be designed under our supervision,                to ensure that material information relating to the registrant, including                its consolidated subsidiaries, is made known to us by others within                those                entities, particularly during the period in which this report is                being                prepared; |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b)                   Designed such internal control over financial reporting, or caused                such                internal control over financial reporting to be designed under our                supervision, to provide reasonable assurance regarding the reliability                of                financial reporting and the preparation of financial statements for                external purposes in accordance with generally accepted accounting                principles; |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c)                   Evaluated the effectiveness of the registrant's disclosure controls                and                procedures and presented in this report our conclusions about the                effectiveness of the disclosure controls and procedures, as of the                end of                the period covered by this report based on such evaluation;                and |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d)                   Disclosed in this report any change in the registrant's internal                control                over financial reporting that occurred during the registrant's most                recent                fiscal quarter that has materially affected, or is reasonably likely                to                materially affect, the registrant's internal control over financial                reporting; and |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 5.                    The registrant's other certifying officer and I have disclosed, based                on                our most recent evaluation of internal control over financial reporting,                to the registrant's auditors and the audit committee of the registrant's                board of directors (or persons performing the equivalent                functions): |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a)                   All significant deficiencies and material weaknesses in the design                or                operation of internal control over financial reporting which are                reasonably likely to adversely affect the registrant's ability to                record,                process, summarize and report financial information;                and |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b)                   Any fraud, whether or not material, that involves management or other                employees who have a significant role in the registrant's internal                control                over financial reporting. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Dated                this 25th                day of September, 2007                         |   |
|----------------------------------------------------------------------------------------------|--------|
|                                                                                         |   |
| /s/                John B. Crowe                                                             |   |
| John                B. CroweChairman                of the Board and Chief Executive Officer |   |

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**EX      31.2**

**CERTIFICATION      PURSUANT TO**

**RULES      13a-14(a) AND 15d-14(a) UNDER THE SECURITIES EXCHANGE ACT OF      1934,**

**AS      ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF      2002**

|   | 1.                    I have reviewed this annual report on Form 10-K of Buckeye                Technologies Inc. (the“registrant”); |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 2.                    Based on my knowledge, this report does not contain any untrue statement                of a material fact or omit to state a material fact necessary to                make the                statements made, in light of the circumstances under which such statements                were made, not misleading with respect to the period covered by this                report; |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 3.                    Based on my knowledge, the financial statements, and other financial                information included in this report, fairly present in all material                respects the financial condition, results of operations and cash                flows of                the registrant as of, and for, the periods presented in this                report; |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 4.                    The registrant's other certifying officer and I are responsible for                establishing and maintaining disclosure controls and procedures (as                defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and                internal control over financial reporting (as defined in Exchange                Act                Rules 13a-15(f) and 15d-15(f)) for the registrant and                have: |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a)                   Designed such disclosure controls and procedures, or caused such                disclosure controls and procedures to be designed under our supervision,                to ensure that material information relating to the registrant, including                its consolidated subsidiaries, is made known to us by others within                those                entities, particularly during the period in which this report is                being                prepared; |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b)                   Designed such internal control over financial reporting, or caused                such                internal control over financial reporting to be designed under our                supervision, to provide reasonable assurance regarding the reliability                of                financial reporting and the preparation of financial statements for                external purposes in accordance with generally accepted accounting                principles; |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c)                   Evaluated the effectiveness of the registrant's disclosure controls                and                procedures and presented in this report our conclusions about the                effectiveness of the disclosure controls and procedures, as of the                end of                the period covered by this report based on such evaluation;                and |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d)                   Disclosed in this report any change in the registrant's internal                control                over financial reporting that occurred during the registrant's most                recent                fiscal quarter that has materially affected, or is reasonably likely                to                materially affect, the registrant's internal control over financial                reporting; and |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 5.                    The registrant's other certifying officer and I have disclosed, based                on                our most recent evaluation of internal control over financial reporting,                to the registrant's auditors and the audit committee of the registrant's                board of directors (or persons performing the equivalent                functions): |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a)                   All significant deficiencies and material weaknesses in the design                or                operation of internal control over financial reporting which are                reasonably likely to adversely affect the registrant's ability to                record,                process, summarize and report financial information;                and |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b)                   Any fraud, whether or not material, that involves management or other                employees who have a significant role in the registrant's internal                control                over financial reporting. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Dated                this 25th                day of September, 2007 |   |
|----------------------------------------------------------------------|--------|
|                                                                 |   |
| /s/                Steven G. Dean                                    |   |
| Steven                G. Dean                                        |   |
| Senior                Vice President and Chief Financial Officer     |   |