N:\LOTUS\COMMON\10Q & 10K\gk10q605edgar.doc

                          UNITED STATES
               SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C.  20549

                            FORM 10-Q

[X]  QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE
     SECURITIES EXCHANGE ACT OF 1934

                               or

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

For the Quarterly Period Ended          July 2, 2005

Commission File Number: 000-50925

                         GOLD KIST INC.
     (Exact name of registrant as specified in its charter)

   DELAWARE                                       20-1163666
(State or other jurisdiction of                (I.R.S. Employer
incorporation or organization)                   Identification No.)

244 Perimeter Center Parkway, N.E., Atlanta, Georgia  30346
(Address of principal executive offices)            (Zip Code)

                         (770) 393-5000
      (Registrant's telephone number, including area code)


(Former name, former address and former fiscal year, if changed
since last report)

  Indicate by check mark whether the registrant (1) has filed all
reports  required  to be filed by Section  13  or  15(d)  of  the
Securities  Exchange Act of 1934 during the preceding  12  months
(or  for such shorter period that the registrant was required  to
file  such  reports),  and (2) has been subject  to  such  filing
requirements for the past 90 days.   Yes   X        No

  Indicate by check mark whether the registrant is an accelerated
filer (as defined in Rule 12b-2 of the Exchange Act).

                                     Yes            No   X

              APPLICABLE ONLY TO CORPORATE ISSUERS:

   Indicate  the  number of shares outstanding  of  each  of  the
issuer's  classes  of common stock, as of the latest  practicable
date.   Common  stock,  $0.01 Per Share Par  Value  -  51,505,459
shares outstanding as of August 16, 2005.



                               GOLD KIST INC.


                                    INDEX


                                                        Page No.

Part I.      Financial Information

  Item 1.  Unaudited Consolidated Financial Statements

           Consolidated Balance Sheets -
             October 2, 2004 and July 2, 2005               1

           Consolidated Statements of Operations -
             Three Months and Nine Months Ended
             June 26, 2004 and July 2, 2005                 2

           Consolidated Statements of Cash Flows -
             Nine Months Ended June 26, 2004
             and July 2, 2005                               3

           Notes to Consolidated Financial
             Statements                                   4 - 21

  Item 2.  Management's Discussion and Analysis of
             Consolidated Results of Operations and
             Financial Condition                         22 - 36

  Item 3.  Quantitative and Qualitative Disclosure About
             Market Risks                                  37

  Item 4.  Controls and Procedures                         38

Part II.   Other Information

  Item 1.  Legal Proceedings                             38 - 39

  Item 6.  Exhibits                                        40



<TABLE>
                                                                   Page 1
Item 1.  Financial
         Statements
                             GOLD KIST INC.
                       CONSOLIDATED BALANCE SHEETS
              (Amounts, Except Share Amounts, in Thousands)
                                 (Unaudited)
<CAPTION>
                                                  October 2,     July 2,
                                                     2004          2005
<S>                                                <C>            <C>
          ASSETS
Current assets:
   Cash and cash equivalents                       $175,289       196,996
   Receivables, net                                 115,015       119,388
   Inventories                                      238,892       229,438
   Deferred income taxes, net                        15,732        18,472
   Other current assets                              38,577        29,689
       Total current assets                         583,505       593,983
Investments                                          13,072        12,817
Property, plant and equipment, net                  247,398       277,803
Deferred income taxes, net                           13,215        12,641
Other assets                                         65,652        50,914
                                                   $922,842       948,158

       LIABILITIES AND EQUITY
Current liabilities:
   Notes payable and current maturities of
     long-term debt                                $ 20,875        10,119
   Accounts payable                                  84,121        78,918
   Accrued compensation and related expenses         42,556        37,483
   Income taxes payable                               8,583        38,053
   Other current liabilities                         79,466        73,339
       Total current liabilities                    235,601       237,912
Long-term debt, less current maturities             281,408       197,594
Accrued pension costs                                37,387        21,867
Accrued postretirement benefit costs                  6,760         4,199
Other liabilities                                    44,138        42,439
       Total liabilities                            605,294       504,011
Patrons' and other equity/stockholders' equity:
   Preferred stock, authorized 100,000,000 shares         -             -
   Common stock, $1.00 par value and authorized
     500,000 shares as of October 2, 2004;
     $.01 par value and authorized 900,000,000
     shares as of July 2, 2005; issued
     and outstanding 2,449 shares as of
     October 2, 2004 and 51,530,432 and
     51,505,459 shares as of July 2, 2005,
     respectively                                         2           515
   Additional paid-in capital                             -       398,792
   Patronage reserves                               232,569             -
   Accumulated other comprehensive loss             (42,318)      (42,160)
   Retained earnings                                127,295        87,275
   Common stock held in treasury, 24,973 shares           -          (275)
       Total patrons' and other equity/
	  stockholders' equity                      317,548       444,147
                                                   $922,842       948,158
</TABLE>
      See Accompanying Notes to Consolidated Financial Statements.


<TABLE>
                                                               Page 2

                             GOLD KIST INC.
                  CONSOLIDATED STATEMENTS OF OPERATIONS
             (Amounts in Thousands, Except Per Share Amounts)
                               (Unaudited)

<CAPTION>
                                Three Months Ended   Nine Months Ended
                               June 26,    July 2,  June 26,     July 2,
                                 2004       2005      2004        2005
<S>                            <C>         <C>     <C>         <C>
Net sales                      $631,524    598,835  1,744,040  1,721,602
Cost of sales                   496,552    497,040  1,445,397  1,478,716
 Gross profit                   134,972    101,795    298,643    242,886
Distribution, administrative
 and general expenses
 (including $1.1 million and
 $8.9 million of share-based
 compensation expense for the
 three and nine months ended
 July 2, 2005, respectively)     28,278     28,852     84,501     86,894
Pension plan settlement loss        380          -     10,288          -
Conversion expenses                   -          -          -      1,418
 Net operating income           106,314     72,943    203,854    154,574
Other income (expenses):
 Interest and dividend income       489      1,106      1,377      3,821
 Interest expense                (7,989)    (5,063)   (21,746)   (18,366)
 Senior debt prepayment
   interest and write-off of
   related fees and discount          -          -     (6,341)   (10,016)
 Loss on investment             (38,878)         -    (57,364)         -
 Miscellaneous, net              (3,477)     1,164     (2,300)     4,150
   Total other expenses, net    (49,855)    (2,793)   (86,374)   (20,411)
 Income before income taxes      56,459     70,150    117,480    134,163
Income tax expense                2,317     25,737     30,071     46,888
 Net income                    $ 54,142     44,413     87,409     87,275
Net income per common share:
 Basic                                -       $.89          -      $1.75
 Diluted                              -       $.87          -      $1.72
Weighted average common shares
 outstanding:
 Basic                                -     50,012          -     49,985
 Diluted                              -     50,808          -     50,602

      See Accompanying Notes to Consolidated Financial Statements.
</TABLE>


<TABLE>
                                                                   Page 3
                             GOLD KIST INC.
                  CONSOLIDATED STATEMENTS OF CASH FLOWS
                         (Amounts in thousands)
                               (Unaudited)
<CAPTION>
                                                   Nine Months Ended
                                              June  26, 2004  July  2,2005
<S>                                             <C>           <C>
Cash flows from operating activities:
 Net income                                      $  87,409       87,275
 Adjustments to reconcile net income to
    cash provided by operating activities:
    Depreciation and amortization                   29,628       31,982
    Amortization of share-based compensation             -        8,917
    Loss on investment                              57,364            -
    Postretirement benefit plans expense in
        excess of (less than) funding               11,600      (17,200)
    Deferred income tax expense (benefit)           16,950       (2,261)
    Other                                           (3,351)         (13)
    Changes in operating assets and liabilities:
        Receivables                                (24,926)      (4,373)
        Inventories                                (26,424)       9,454
        Other current assets                       (8,822)        9,491
        Accounts payable, accrued and other
          expenses                                  38,011       16,063
Net cash provided by operating activities          177,439      139,335
Cash flows from investing activities:
 Acquisitions of property, plant and equipment     (38,218)     (61,417)
 Dispositions of investments                           153        3,334
 Proceeds from termination of cooperative equity
    holder life insurance policies                       -        2,790
 Other                                               1,659        3,945
Net cash used in investing activities              (36,406)     (51,348)
Cash flows from financing activities:
 Proceeds from long-term debt                      196,940            -
 Principal repayments of long-term debt           (205,509)     (95,736)
 Payments of deferred financing costs               (7,965)           -
 Patronage refunds and other equity paid in cash    (1,675)      (3,165)
 Proceeds from initial public offering, net of
    underwriting and offering expenses paid              -      138,859
 Cash distributions to members and equity holders        -     (105,963)
 Treasury stock acquired                                 -         (275)
Net cash used in financing activities              (18,209)     (66,280)
Net change in cash and cash equivalents            122,824       21,707
Cash and cash equivalents at beginning of period    13,875      175,289
Cash and cash equivalents at end of period       $ 136,699      196,996
Supplemental disclosure of cash flow information:
 Cash paid during the periods for:
    Interest (net of amounts capitalized)        $  28,918       21,831
    Income taxes, net                            $  23,161       19,558


      See Accompanying Notes to Consolidated Financial Statements.


</TABLE>
                                                                  Page 4
                             GOLD KIST INC.
               NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                         (Amounts in Thousands)
                               (Unaudited)

 1.  Basis of Presentation

     The   accompanying  unaudited  consolidated  financial   statements
     reflect the accounts of Gold Kist Inc. and its subsidiaries  ("Gold
     Kist"  or  the "Company") as of July 2, 2005 and for the three  and
     nine  months  ended  July  2, 2005.  These  consolidated  financial
     statements  have  been prepared in accordance with  U.S.  generally
     accepted  accounting  principles for interim financial  information
     and  with  the  instructions  to  Form  10-Q  and  Article  10   of
     Regulation  S-X.   These statements should be read  in  conjunction
     with  Management's Discussion and Analysis of Results of Operations
     and  Financial  Condition and the Notes to  Consolidated  Financial
     Statements in the previously filed Annual Report on Form  10-K  for
     the fiscal year ended June 26, 2004 of the Company's predecessor.

     The Company employs a 52/53-week fiscal year.  On October 20, 2004,
     the  Board of Directors of the Company approved changing the fiscal
     year-end  of the Company from the Saturday after the last  Thursday
     in  June  to  the  Saturday after the last Thursday  in  September.
     Fiscal  2005 will be a 52-week year beginning October 3,  2004  and
     ending  October  1,  2005.  The three-month and nine-month  periods
     ended July 2, 2005 and the three-month and nine-month periods ended
     June  26,  2004  each consisted of thirteen weeks  and  thirty-nine
     weeks, respectively.

     In   the   opinion   of  management,  the  accompanying   unaudited
     consolidated   financial   statements   contain   all   adjustments
     (consisting  of  normal recurring accruals)  necessary  to  present
     fairly  the financial position, the results of operations, and  the
     cash  flows of the Company.  All significant intercompany  balances
     and transactions have been eliminated in consolidation.  Results of
     operations  for interim periods are not necessarily  indicative  of
     results for the entire fiscal year.

     Management  of  Gold  Kist  has made  a  number  of  estimates  and
     assumptions relating to the reporting of assets and liabilities and
     the  disclosure  of  contingent assets and liabilities  as  of  the
     balance sheet date and the reporting of revenue and expenses during
     the  period  to prepare these consolidated financial statements  in
     conformity  with  U.S.  generally accepted  accounting  principles.
     Actual results could differ from these estimates.

     In  December 2004, Statement of Financial Accounting Standards  No.
     123  (revised  2004), "Share-Based Payment" (SFAS No.  123(r))  was
     issued.   The  Statement is a revision of SFAS No. 123, "Accounting
     for  Stock-Based  Compensation".   This  statement  supersedes  APB
     Opinion No. 25, "Accounting for Stock Issued to Employees", and its
     related  implementation  guidance.   SFAS  No.  123(r)  establishes
     standards  for the accounting for transactions in which  an  entity
     exchanges its equity instruments for goods or services.  It focuses
     primarily on accounting for transactions in which an entity obtains
     employee   services    in    share-based    payment   transactions.
     Effective in January


                                                                 Page 5


     2005,  the Company early adopted the provisions of SFAS No. 123(r).
     See Note 9 of Notes to Consolidated Financial Statements.

 2.  Conversion and Initial Public Offering

     On  October  13, 2004, after completion of required approvals  and
     conditions, the Plan of Conversion (the "Plan") of Gold Kist Inc.,
     a  Georgia cooperative marketing association, became effective and
     Gold Kist converted from a cooperative marketing association to  a
     for-profit  business corporation through a merger  into  a  wholly
     owned subsidiary, Gold Kist Holdings Inc., a Delaware corporation.
     In connection with the conversion, Gold Kist Holdings Inc. changed
     its name to Gold Kist Inc.

     The  conversion  was  accounted for using the historical  carrying
     values  of  the assets and liabilities of Gold Kist.   Immediately
     following  the  conversion and the initial public  offering,  Gold
     Kist's  cooperative membership common stock and patronage reserves
     were reclassified to par value of common stock and additional paid
     in capital.

     On October 13, 2004, the date the conversion became effective, all
     patronage interests in Gold Kist were extinguished and the members
     and  former member equity holders of Gold Kist became entitled  to
     receive  consideration in the form of Gold Kist  common  stock  or
     cash,  or both, as provided in the Plan.  Patronage earnings  from
     the  end of the quarter ended October 2, 2004 to October 13, 2004,
     the date of the conversion, were not significant.  Pursuant to the
     conversion, approximately 36.4 million shares of common stock  and
     $106.0  million  in cash were issued and distributed  in  December
     2004 to members and former member equity holders.

     Also  on  October 13, 2004, Gold Kist completed an initial  public
     offering of 12,000,000 shares of common stock, par value $0.01 per
     share,  at  an initial public offering price of $11.00 per  share.
     In  November  2004, the underwriters exercised their overallotment
     option  to purchase an additional 1,600,000 shares at the offering
     price of $11.00 per share.

     After underwriting discounts and other expenses, net proceeds from
     the  common  stock offering were approximately $137.2 million.   A
     portion  of the proceeds of this offering was used to repay  $70.0
     million  in  aggregate principal amount of our 10.25%  outstanding
     senior  notes  plus  an  additional  $7.2  million  of  prepayment
     interest on November 12, 2004.  The prepayment interest charge  of
     $7.2  million  and  35% of both the deferred financing  costs  and
     discount totaling $2.8 million were recognized in the statement of
     operations for the nine month period ended July 2, 2005.

 3.  Receivables

     Receivables  are  principally trade and  are  stated  net  of   an
     allowance  for  doubtful accounts of $1.5 million and $1.0 million
     as of October 2, 2004 and July 2, 2005, respectively.


                                                                  Page 6


 4.  Comprehensive Income

     Comprehensive income was $53,168 and $44,413 for the  three  months
     ended June 26, 2004 and July 2, 2005, respectively, and $85,467 and
     $87,433  for the nine months ended June 26, 2004 and July 2,  2005,
     respectively.   Comprehensive income consists  of  net  income  and
     pension liability adjustments, net of tax.

 5.  Inventories

     Inventories consist of the following:
     <TABLE>
     <CAPTION>
                                      Oct. 2, 2004       July 2, 2005
     <S>                                <C>                <C>
     Live poultry and hogs              $102,936            96,550
     Raw materials and supplies           48,394            54,511
     Marketable products                  87,562            78,377
                                        $238,892           229,438
     </TABLE>

     Live  poultry  and  hogs  consist  of  broilers,  market  hogs  and
     breeding  stock.   Broilers are stated at  the  lower  of  cost  or
     market   and   breeders  are  stated  at  cost   less   accumulated
     amortization.   Costs  include live production  costs  (principally
     feed,  chick cost, medications and other raw materials), labor  and
     production overhead.  Breeder costs include acquisition  of  chicks
     from  parent stock breeders, feed, medication, labor and production
     costs  that  are  accumulated up to the production stage  and  then
     amortized  over  their estimated useful life of  thirty-six  weeks.
     Market  hogs include costs of feed, medication, feeder pigs,  labor
     and  production  overhead.   Pork breeder  herds  include  cost  of
     breeder   gilts   acquired   from   parent   stockbreeders,   feed,
     medications  and  production  costs  that  are  accumulated  up  to
     production  stage and then amortized over twenty-four months.   The
     pork  breeders  are  included in other assets - noncurrent  in  the
     consolidated  balance  sheets and are not significant.   If  market
     prices  for  inventories  move below carrying  value,  the  Company
     records  adjustments  to write down the carrying  values  of  these
     inventories.

     Raw  materials  and supplies consist of feed ingredients,  hatching
     eggs,   packaging   materials   and  operating   supplies.    These
     inventories are stated, generally, at the lower of cost  (first-in,
     first-out  or  average) or market.  Gold Kist  engages  in  forward
     purchase  contracts and commodity futures and options  transactions
     to  secure  necessary feed ingredient requirements and  manage  the
     risk  of  adverse  price  fluctuations  with  regard  to  its  feed
     ingredient  purchases.   Changes  in  the  fair  value   of   these
     derivatives,  except  for  forward purchase  contracts,  have  been
     recorded through net income.

     Marketable  products  consist  primarily  of  dressed  and  further
     processed   poultry.   The  Company  accounts  for  its  marketable
     products inventory at the lower of cost or market.


                                                                  Page 7

 6. Property, Plant and Equipment

     Property, plant and equipment is summarized as follows:
     <TABLE>
     <CAPTION>
                                         Oct. 2,         July 2,
                                          2004            2005
     <S>                                <C>              <C>
     Land and land improvements         $ 32,161          34,465
     Buildings                           214,368         232,173
     Machinery and equipment             433,633         452,410
     Construction in progress             33,959          36,806
                                         714,121         755,854
     Less accumulated depreciation       466,723         478,051
                                        $247,398         277,803
     </TABLE>

     Depreciation  and amortization included in cost  of  sales  in  the
     accompanying  consolidated  statements  of  operations  were  $25.2
     million  and $28.2 million for the nine months ended June 26,  2004
     and  July 2, 2005, respectively; and $8.8 million and $9.7  million
     for  the  three  months  ended June 26,  2004  and  July  2,  2005,
     respectively.




                                                                  Page 8

 7. Long-Term Debt

    Long-term debt is summarized as follows:
     <TABLE>
     <CAPTION>
                                                    Oct. 2,      July 2,
                                                     2004         2005
     <S>                                           <C>           <C>
     Senior notes, due 2014                         $197,092     128,258
     Series B senior exchange notes, due in annual
       installments of $2,727 and a final
       installment of $5,455 due May 30, 2010 with
       interest payable quarterly (interest rate
       of 8.75% at July 2, 2005)                      21,818      19,091
     Series C senior exchange notes, due in annual
       installments of $2,273 and a final
       installment of $6,818 due May 30, 2010 with
       interest payable quarterly (interest rate
       of 9.00% at July 2, 2005)                      18,182      15,909
     Term loan agreement with agricultural credit
       bank, due in semi-annual installments of
       $1,785 with interest payable monthly
       (interest rate of 8.41% at July 2, 2005)       30,365      26,795
     Term loan agreement with agricultural credit
       bank repaid on February 28, 2005                7,800           -
     Subordinated capital certificates of interest
       with original fixed maturities ranging from
       seven to fifteen years, unsecured (weighted
       average interest rate of 8.11% at July 2,
       2005)                                          17,147      15,578
     Tax exempt industrial revenue bond with
       variable interest rate repaid on
       April 1, 2005                                   7,500           -
     Mortgage loans, due in monthly installments to
       January 2010, secured by an office building
       (weighted average interest rate of 5.06% at
        July 2, 2005)                                  2,379       2,082
                                                     302,283     207,713
     Less current maturities                          20,875      10,119
                    Total long-term debt            $281,408     197,594
     </TABLE>

     In  March  2004, the Company issued the senior notes due 2014  in  a
     private  offering  pursuant to Rule 144A and  Regulation  S  of  the
     Securities  Act of 1933 in the principal amount of $200 million  and
     subsequently  exchanged  the senior notes for  identical  registered
     notes.  The stated interest rate on the senior notes is 10.25%, with
     interest  payable semi-annually on March 15 and September  15.   The
     senior notes were issued at a price of 98.47% and are reflected  net
     of  discount  in the accompanying consolidated balance sheets.   The
     discount amount is being amortized to interest expense over the ten-
     year term of the senior notes under the interest method, yielding an
     effective interest rate of approximately 10.50%.

                                                                   Page 9

     The  Company repaid $70.0 million of principal of the senior  notes,
     plus  $7.2 million in prepayment interest, on November 12, 2004 with
     a  portion of the proceeds from Gold Kist's initial public  offering
     completed on October 13, 2004 (see Note 2).  In connection with this
     prepayment,  $1.0  million  of  the discount  and  $1.8  million  of
     deferred  financing  costs were written off and  recognized  in  the
     consolidated statement of operations for the nine months ended  July
     2, 2005.

     Concurrent  with  the  issuance of the  senior  notes,  the  Company
     amended  its  Senior  Secured  Credit  Facility  to  provide  for  a
     revolving  line of credit in an aggregate principal amount  of  $125
     million,  including a sub-facility of up to $60 million for  letters
     of  credit,  for a term of three years.  The interest  rate  on  the
     facility  ranges from 1.00% to 2.00% over the prime  rate  for  base
     rate  advances  or 2.25% to 3.25% over the London InterBank  Offered
     Rate  (LIBOR) for Eurodollar advances, adjusted quarterly  based  on
     the  Company's  financial position.  Borrowings under  the  facility
     will  be limited to the lesser of $125 million and a borrowing  base
     determined by reference to a percentage of the collateral  value  of
     the  accounts receivable and inventories securing the facility.   As
     of July 2, 2005, there was approximately $93.7 million available for
     borrowing  under  this  facility.  Approximately  $31.3  million  of
     letters of credit are outstanding under the facility.

     The  Company's  debt  agreements  place  a limitation  on  capital
     expenditures,  cash  dividends, commodity  hedging  contracts  and
     additional  loans,  advances or investments.  The  terms  of  debt
     agreements  (other  than  the  senior  notes)  contain   financial
     covenants,  including  those  that  specify  minimum  consolidated
     tangible net worth, current ratio and coverage ratio requirements,
     as  well as a limitation on the total debt to total capital ratio.
     At July 2, 2005, the Company was in compliance with all applicable
     loan covenants under its senior notes and credit facilities.

8.   Employee Benefits

     Effective  January 1, 2004, the Company's qualified  pension  plan
     was  prospectively amended.  For benefits earned in calendar  2004
     and  future years, the basic pension formula was changed from  50%
     to  45% of final average earnings, early retirement benefits  were
     reduced and other changes were made.  The pension benefits  earned
     by employees through 2003 were unchanged.

     In   October   2002,  the  Company  substantially   curtailed  its
     postretirement life insurance plans and in April 2003, the Company
     substantially  curtailed  its  postretirement  medical  plan   for
     existing  retirees.  Retired employees  eligible  under  the  plan
     between  the  ages of 55 and 65 could continue their  coverage  at
     rates  above  the average cost of the medical insurance  plan  for
     active employees.

     At   October  2,  2004  and  July  2, 2005,  the  Company  had   a
     minimum  pension  liability of $42.3 million  and  $42.2  million,
     respectively, net of the deferred tax benefit of $25.2 million and
     $25.1  million, respectively.  The minimum pension liability,  net
     of  deferred  taxes, has been included as a component of  patrons'
     and   other  equity/stockholders'  equity  in  accumulated   other
     comprehensive loss.

                                                                Page 10

     The Company recognized $10.3 million of pension settlement expense
     in  the  nine months ended June 26, 2004.  The settlement  expense
     resulted  from  lump  sum  distribution  payments  from  plans  to
     electing  retiring employees exceeding service and  interest  cost
     components of pension expense in the plan year.

     Components  of  net periodic benefit cost (income) for  the  three
     months ended June 26, 2004 and July 2, 2005 are as follows:

     <TABLE>
    <CAPTION>
                                                         Postretirement
                                   Pension Benefits    Insurance Benefits
                                  6/26/2004  7/2/2005  6/26/2004  7/2/2005
    <S>                            <C>        <C>        <C>      <C>
     Service cost                   $   978     1,167         -         -
     Interest cost                    2,429     2,499        78        54
     Estimated return on plan
       assets                        (3,236)   (2,872)        -         -
     Amortization of transition
       asset                            (55)        -         -         -
     Amortization of prior service
       cost (income)                    120       120    (2,586)   (2,586)
     Amortization of net loss           447     1,023     2,088     1,759
     Net periodic benefit cost
       (income)                         683     1,937      (420)     (773)
     Settlement loss                    380         -         -         -
     Net periodic benefit cost
       (income) after settlement
       loss                         $ 1,063     1,937      (420)     (773)
     </TABLE>

     Components  of  net periodic benefit cost (income)  for  the  nine
     months ended June 26, 2004 and July 2, 2005 are as follows:

     <TABLE>
     <CAPTION>
                                                         Postretirement
                                   Pension Benefits    Insurance Benefits
                                  6/26/2004  7/2/2005  6/26/2004   7/2/2005
    <S>                            <C>        <C>        <C>      <C>
     Service cost                   $ 4,326     3,511         -         -
     Interest cost                    7,774     7,501       234       163
     Estimated return on plan
       assets			    (10,032)   (8,617)        -         -
     Amortization of transition
       asset  			       (175)        -         -         -
     Amortization of prior service
       cost (income)                  1,031       359    (7,760)   (7,760)
     Amortization of net loss         1,586     3,069     6,265     5,277
     Net periodic benefit cost
       (income)                       4,510     5,823    (1,261)   (2,320)
     Settlement loss                 10,288         -         -         -
     Net periodic benefit cost
      (income) after settlement
      loss                         $ 14,798    5,823     (1,261)   (2,320)
     </TABLE>

     The  Company  made qualified pension plan contributions  of  $15.0
     million  in August 2004, $8.0 million in November 2004  and  $11.0
     million in June 2005.

                                                               Page 11

9.   Long Term Incentive Plan

     Effective January 2, 2005, the Company adopted SFAS No. 123(r) and
     has  utilized the modified prospective method of adoption.   Prior
     to   January  2,  2005,  the  Company  accounted  for  its   stock
     compensation  grants  in accordance with the SFAS  123  exception,
     which  allowed it to utilize APB No. 25 to account for its  stock-
     based   compensation  grants  and  required  certain  supplemental
     disclosures.  There was no cumulative effect upon adoption of SFAS
     123(r).

     In connection with the conversion of the Company into a for-profit
     corporation and the completion of its initial public offering, the
     Company implemented the Gold Kist Long-Term Incentive Plan (LTIP).
     At  the  discretion of the Compensation Committee of the Board  of
     Directors, which administers the plan, employees, consultants  and
     non-employee directors may be granted awards in the form of  stock
     options,  stock appreciation rights, performance awards, nonvested
     or  restricted stock, stock units, dividend equivalents  or  other
     stock  based awards.  The Company reserved up to 4,000,000  shares
     for issuance upon the exercise of awards under the LTIP.

     A grant  of  nonvested stock to employees was  authorized  by  the
     Board of Directors and effective as of the closing of the  initial
     public offering (IPO) on October 13, 2004 (IPO stock grants).   In
     addition, on  October 20, 2004, the Board of Directors  authorized
     the issuance  of  the stock portion of their  fiscal  2005  annual
     retainers in nonvested shares.  Total grants of 705,197 and 24,456
     shares were issued to employees and directors, respectively.   The
     nonvested stock  issued  to  employees  will  vest  on  the  third
     anniversary of the date of grant with the nonvested  stock  issued
     to directors vesting in July 2005.  However, the shares will  vest
     immediately upon (i) the employee's termination of  employment  by
     reason of  death, disability or retirement, or (ii) the occurrence
     of a  change in control.  Retirement is defined under the LTIP  as
     voluntarily leaving employment after attaining any normal or early
     retirement age specified in the Company's benefit plans.

     Prior to the adoption of SFAS No. 123(r), the Company's policy for
     recognizing compensation expense was to amortize the fair value of
     stock compensation  grants over the stated  vesting  period,  even
     though that  stated vesting period may not be substantive.   As  a
     result, during the three months ended January 1, 2005, the Company
     recognized compensation  expense of $0.7  million  for  IPO  stock
     grants made during the period.  Had the Company applied  SFAS  No.
     123(r) to  the  IPO stock grants, and as a result  recognized  the
     fair value  of  the  grants over the requisite service  period  as
     opposed to  the stated vesting period of three years,  the  amount
     expensed for  the  grants  would have totaled  approximately  $5.3
     million in  the three months ended January 1, 2005.   The  Company
     will continue to recognize the compensation expense  for  the  IPO
     stock grants  by amortizing the fair value over the stated  three-
     year vesting period.


                                                               Page 12

    The  compensation  expense recorded in the quarter  ended  July  2,
    2005  and  six months ended July 2, 2005 that would not  have  been
    recognized  had  SFAS 123(r) been applied to the IPO  stock  grants
    issued   in   the  first  quarter  ended  January   1,   2005   was
    approximately $0.5 million and $1.3 million, respectively.

    In  January  2005,  the  Board  of Directors  approved  replacement
    employment  agreements  with the Chief Executive  Officer  and  the
    Chief  Administrative  Officer and replacement  change  in  control
    (CIC) agreements with ten other officers.

    Equity  grants to the Company's officers under the Company's  LTIP,
    consisting  of  355,722  shares  of  nonvested  stock  (CIC   stock
    grants),  stock-settled stock appreciation rights with  respect  to
    173,860  shares  (stock-settled SARS) and 96,558 performance  share
    awards  (performance  shares), were also approved  and  awarded  in
    January 2005.

    The  CIC  stock  grants  vest  as to 25%  of  the  shares  on  each
    anniversary  of  the  date of grant, beginning  January  24,  2006,
    provided, however, that the shares will vest immediately  upon  (i)
    the  executive's  termination of employment  by  reason  of  death,
    disability  or retirement, or (ii) the occurrence of  a  change  in
    control.

    The  stock-settled  SARS  vest in two  equal  annual  installments,
    beginning  on January 24, 2008; provided, however, that the  stock-
    settled SARS will vest and become immediately exercisable upon  (i)
    the  executive's  termination of employment  by  reason  of  death,
    disability  or retirement, or (ii) the occurrence of  a  change  in
    control.

    The  performance shares provide the holder the opportunity to  earn
    a  number of shares of common stock of the Company at the end of  a
    three-year performance cycle.  The performance condition  is  based
    upon  the  Company's profitability in relation to  a  defined  peer
    group  within  the broiler industry as measured by  an  independent
    benchmarking company.

    Additional   equity  grants  for  other  management   participants,
    consisting of stock-settled SARS with respect to 86,954 shares  and
    88,553 performance shares, were also approved and awarded with  the
    same  vesting  periods as outlined above.  These grants  will  vest
    and   become   immediately  exercisable  upon   the   participant's
    termination  of  employment  by  reason  of  death,  disability  or
    retirement.

    Deferred  stock units are issued to directors who elect to  receive
    their  quarterly compensation in stock units in lieu of cash.   The
    stock  units  vest in six months or at a later date as  elected  by
    the participating director.
                                                                Page 13

    The  equity grants and awards are summarized as follows (share  and
    dollar amounts in thousands):

    <TABLE>
    <CAPTION>
                          Grant Date   Shares  Fair Value Vesting Period
    <S>                  <C>          <C>        <C>         <C>
    IPO stock grants      October 2004
       Employees                         705      $7,757     36 months
       Directors                          25         280      9 months

    CIC stock grants      January 2005   356       4,863     48 months

    Stock-settled SARS    January 2005   261       1,795     48 months

    Performance shares    January 2005   185       2,288     33 months

    Director stock units  May 2005         2          35      6 months

       Total                           1,534     $17,018
    </TABLE>

    The  Company  determined that all of the above grants were  equity-
    classified  awards under SFAS NO. 123(r).  As a  result,  the  fair
    value  of  the awards has been measured at grant date and is  being
    recognized  as  compensation  expense  over  the  vesting  periods,
    except  as  noted below.  The fair value of the IPO  stock  grants,
    CIC  stock  grants  and performance shares was  the  quoted  public
    market  price  of  the shares on the date of the grant.   The  fair
    value  of  the stock-settled SARS was determined under  the  Black-
    Scholes  valuation method with a term of 6.75 years, as  determined
    under  the  simplified method, a risk free  rate  of  3.93%  and  a
    volatility  of  45%,  based on data from a peer  group  of  similar
    profile companies.  The contractual term of the stock-settled  SARS
    is ten years.

    IPO   grants   totaling  51,244  shares  legally  vested   due   to
    retirements  during the three and nine months ended  July  2,  2005
    and   therefore  were  expensed  ($0.5  million).   There  are   no
    additional restrictions on awards subsequent to vesting.  No  other
    shares have legally vested in the nine months ended July 2, 2005.

     The  grants  previously  described,  with  the  exception  of  the
     performance shares, vest fully at retirement, which was defined as
     attaining   any  normal  or  early  retirement  age   (fifty-five)
     specified in the Company's benefit plans.  A significant number of
     grant recipients were fifty-five or older at the time of the grant
     and  therefore have the option to retire early under the Company's
     benefit plans, at which time the grants would vest.  In accordance
     with  SFAS  123(r), because the employee is eligible to retire  at
     the  grant  date,  the  awards'  explicit  service  condition   is
     nonsubstantive  and  the entire amount of  compensation  cost  was
     recognized at the grant date.

    The  amount of the share-based compensation expense under  the  CIC
    stock  grants  issued  in January 2005 and the  stock-settled  SARS
    granted  in  January 2005 related to those recipients  aged  55  or
    over  was  $5.3  million at the grant date and represented  490,642
    shares.

                                                                Page 14

    Total  share-based compensation expense was $1.1 million  and  $8.9
    million  for  the  three  and  nine  months  ended  July  2,  2005,
    respectively,  and  is reflected within distribution,  general  and
    administrative expense in the accompanying consolidated  statements
    of  operations.   The total income tax benefit  recognized  in  the
    consolidated  statements of operations related to  the  share-based
    compensation  expense  was $.4 million and  $3.4  million  for  the
    three and nine months ended July 2, 2005, respectively.

    At  July  2, 2005, the total share-based compensation cost  related
    to  nonvested grants and awards not yet recognized is approximately
    $8.1   million.   The  weighted  average  period  over  which   the
    remaining  share-based compensation expense is to be recognized  is
    approximately twenty-five months.

10.  Contingent Liabilities

     Four   female  employees  of  the   Company's   Corporate   Office
     Information   Services  (I/S)  Department  filed   an   EEOC   sex
     discrimination  suit  against the Company  in  the  United  States
     District  Court  for  the Northern District of  Georgia  asserting
     gender  based  claims about employment and promotion decisions  in
     the   Corporate  Office  I/S  Department.  One  of  the  employees
     continues to be employed by the Company.  After its administrative
     consideration  of  the  claims, the EEOC  issued  "Right  to  Sue"
     letters to the four complainants in these claims, meaning that the
     EEOC would not sue or participate in a suit against the Company on
     behalf  of  the  parties in these actions nor would  it  pursue  a
     systemic discrimination charge in this matter. The letter provided
     that  the individuals could pursue their claims and litigation  on
     their  own should they so desire. The four complainants  filed  an
     action in federal district court on March 19, 2003, seeking  class
     certification   for   their  claims  of   gender   discrimination,
     unspecified  monetary  damages and injunctive  relief.   The  U.S.
     District  Court,  in an Order entered June 13,  2005,  denied  the
     motion  of  the plaintiffs to certify the litigation  as  a  class
     action.  The Court's ruling, for which the plaintiffs did not seek
     an  interlocutory  appeal,  means that  the  litigation  will  not
     proceed  as  a  class action and will be litigated  as  individual
     claims of the four name plaintiffs.  The Company intends to defend
     the litigation vigorously.  The Company believes that this lawsuit
     will not have a material adverse effect on our financial condition
     or results of operations.

     The  Company  was  named  as  a  defendant in  a  purported  class
     action  lawsuit filed in the U.S. District Court for the  Northern
     District of Alabama, along with four additional chicken-processing
     firms.   Plaintiffs  alleged  that  the  defendants  conspired  to
     prevent  competition  for  production  contracts  and  sought   to
     represent a putative class of all contract farmers and sellers  of
     hatching eggs and live broilers who produced hatching eggs or live
     broilers  in  the  United States since February  23,  1998.   This
     action was dismissed in July 2005.

                                                                Page 15


     Gold  Kist  is  a party to various other legal, environmental  and
     administrative  proceedings, which management believes  constitute
     ordinary  routine litigation incidental to the business  conducted
     by   Gold   Kist.   Potential  liability  with  respect  to   such
     proceedings is either accrued or not expected to be significant.

11.  Investments

     In  October 1998, the Company completed the sale of assets of  the
     Agri-Services  business  segment to Southern  States  Cooperative,
     Inc.  (SSC).  In  connection  with the  transaction,  the  Company
     purchased  from SSC $60 million principal amount of capital  trust
     securities   and  $40  million  principal  amount  of   cumulative
     preferred securities for $98.6 million in October 1999.

     In  October 2002, SSC notified the Company that, pursuant  to  the
     provisions of the indenture under which the Company purchased  the
     capital  trust  securities,  SSC would  defer  the  capital  trust
     securities  quarterly interest payment due  on  October  5,  2002.
     Quarterly  interest  payments for subsequent  quarters  were  also
     deferred.  As  a result of the deferral of the interest  payments,
     the  Company  reduced  the carrying value  of  the  capital  trust
     securities  by  $24.1 million with a corresponding charge  against
     the  loss  from continuing operations for the year ended June  28,
     2003.  The carrying value of the SSC securities was $57.3  million
     at June 28, 2003.

     As  of  December 31, 2003, SSC's total stockholders' and  patrons'
     equity  fell  below the Company's carrying value of the  preferred
     stock  investment,  which the Company believed  was  a  triggering
     event  indicating  impairment. In the quarter ended  December  27,
     2003,  the  Company recorded an "other-than-temporary"  impairment
     charge of $18.5 million included in other expenses.

     In  June 2004, the Company notified SSC that it was abandoning the
     investment  and  returning the securities.  As  a  result  of  the
     abandonment, the remaining investment balance of $38.8 million was
     written  off and reflected as an other expense in the consolidated
     statements of operations for the three and nine months ended  June
     26, 2004.

12.  Earnings Per Share

     The  net income for both the basic and diluted earnings per  share
     computations was $44.4 million and $87.3 million for the three and
     nine  months  ended July 2, 2005, respectively.   Following  is  a
     reconciliation  of  weighted average  common  shares  -  basic  to
     weighted average common shares - diluted.


                                                                 Page 16

     <TABLE>
     <CAPTION>
                                                3 Mos.        9 Mos.
                                                Ended         Ended
                                             July 2, 2005  July 2, 2005
     <S>                                        <C>            <C>
     Weighted average common shares - basic      50,012        49,985
     Dilutive impact of share-based
        compensation grants                         796           617
     Weighted average common shares - diluted    50,808        50,602
     </TABLE>

13.  Supplemental Combining Condensed Financial Statements

     The Company's senior notes are jointly and severally guaranteed by
     the  Company's domestic subsidiaries, which are 100% owned by Gold
     Kist  (the "Parent"), except for GK Insurance Inc., a wholly owned
     captive insurance company domiciled in the State of Vermont.

     The  following are the unaudited supplemental combining  condensed
     balance  sheets  as  of  October 2, 2004 and  July  2,  2005,  the
     supplemental combining condensed statements of operations for  the
     three and nine months ended June 26, 2004 and July 2, 2005 and the
     supplemental combining condensed statements of cash flows for  the
     nine  months  ended  June 26, 2004 and July  2,  2005.   The  only
     intercompany  eliminations are the normal  intercompany  revenues,
     borrowings and investments in wholly owned subsidiaries.  Separate
     complete financial statements of the guarantor subsidiaries, which
     are  100%  owned  by  the  Parent, are not presented  because  the
     guarantors  are  jointly and severally, fully and  unconditionally
     liable under the guarantees.

                                                                     Page 17
<TABLE>
<CAPTION>
                                    As of October 2, 2004
Balance Sheet:    Parent  Guarantor   Non-Guarantor
                   Only  Subsidiaries  Subsidiary   Eliminations Consolidated
<S>               <C>         <C>        <C>          <C>          <C>
ASSETS
Current assets:
 Cash and cash
  equivalents     $166,430      313        8,546            -      175,289
 Receivables, net  113,478   11,474       31,636      (41,573)     115,015
 Inventories       238,432      460            -            -      238,892
 Deferred income
  taxes, net and
  other current
  assets            27,503      545       26,261            -       54,309
  Total current
    assets         545,843   12,792       66,443      (41,573)     583,505
Investments         35,252        -            -      (22,180)      13,072
Property, plant
 and equipment,
 net               247,118      280            -            -      247,398
Deferred income
 taxes, net and
 other assets       64,144    5,363        9,360            -       78,867
                  $892,357   18,435       75,803      (63,753)     922,842

LIABILITIES AND
 EQUITY
Current liabilities:
 Notes payable
  and current
  maturities of
  long-term debt  $ 20,875        -            -            -       20,875
 Accounts payable  125,372      322            -      (41,573)      84,121
 Accrued
  compensation and
  related expenses  42,540       16            -            -       42,556
 Other current
  liabilities       47,671        5       40,373            -       88,049
  Total current
    liabilities    236,458      343       40,373      (41,573)     235,601
Long-term debt,
 less current
 maturities        281,408        -            -            -      281,408
Accrued pension
 costs              37,387        -            -            -       37,387
Accrued
 postretirement
 benefit costs       6,760        -            -            -        6,760
Other liabilities   12,796      325       31,017            -       44,138
  Total
    liabilities    574,809      668       71,390      (41,573)     605,294
Patrons' and
 other equity      317,548   17,767        4,413      (22,180)     317,548
                  $892,357   18,435       75,803      (63,753)     922,842
</TABLE>

                                                                Page 18
<TABLE>
<CAPTION>
                                     As of July 2, 2005
Balance Sheet:    Parent  Guarantor   Non-Guarantor
                   Only  Subsidiaries  Subsidiary   Eliminations Consolidated
<S>               <C>         <C>        <C>          <C>          <C>
ASSETS
Current assets:
 Cash and cash
  equivalents     $193,949      508        2,539            -      196,996
 Receivables, net  118,841   13,225       32,460      (45,138)     119,388
 Inventories       229,293      145            -            -      229,438
 Deferred income
  taxes, net and
  other current
  assets            20,957      303       26,901            -       48,161
  Total current
    assets         563,040   14,181       61,900      (45,138)     593,983
Investments         35,977        -            -      (23,160)      12,817
Property, plant
 and equipment,
 net               277,546      257            -            -      277,803
Deferred income
 taxes, net and
 other assets       53,631    3,799        6,125            -       63,555
                  $930,194   18,237       68,025      (68,298)     948,158

LIABILITIES AND
 EQUITY
Current liabilities:
 Notes payable
  and current
  maturities of
  long-term debt  $ 10,119        -            -            -       10,119
 Accounts payable  123,325      213          518      (45,138)      78,918
 Accrued
  compensation and
  related expenses  37,468       15            -            -       37,483
 Other current
  liabilities       78,410     (178)      33,160            -      111,392
  Total current
    liabilities    249,322       50       33,678      (45,138)     237,912
Long-term debt,
 less current
 maturities        197,594        -            -            -      197,594
Accrued pension
 costs              21,867        -            -            -       21,867
Accrued
 postretirement
 benefit costs       4,199        -            -            -        4,199
Other liabilities   13,065      325       29,049            -       42,439
  Total
    liabilities    486,047      375       62,727      (45,138)     504,011
Stockholders'
 equity            444,147   17,862        5,298      (23,160)     444,147
                  $930,194   18,237       68,025      (68,298)     948,158
</TABLE>

                                                                 Page 19
<TABLE>
<CAPTION>
                            Three Months (13 Weeks) Ended June 26, 2004
Statement of       Parent  Guarantor   Non-Guarantor
  Operations:       Only  Subsidiaries   Subsidiary Eliminations Consolidated
<S>               <C>          <C>        <C>           <C>       <C>
Net sales         $633,680      801        4,199       (7,156)     631,524
Cost of sales      498,803      637        4,268       (7,156)     496,552
Gross profit
 (loss)            134,877      164         (69)            -      134,972
Distribution,
 administrative
 and general
 expenses           27,648      611           19            -       28,278
Pension plan
 settlement loss       380        -            -            -          380
Net operating
 income (loss)     106,849     (447)         (88)           -      106,314
Interest, income
 taxes and other,
 net               (52,707)     427          261         (153)     (52,172)
Net income (loss) $ 54,142      (20)         173         (153)      54,142
</TABLE>

<TABLE>
<CAPTION>
                            Three Months (13 Weeks) Ended July 2, 2005
Statement of      Parent  Guarantor   Non-Guarantor
  Operations:      Only  Subsidiaries   Subsidiary  Eliminations Consolidated
<S>               <C>         <C>        <C>          <C>          <C>
Net sales         $598,547      989        3,510       (4,211)     598,835
Cost of sales      496,624      920        3,707       (4,211)     497,040
Gross profit
 (loss)            101,923       69        (197)            -      101,795
Distribution,
 administrative
 and general
 expenses           28,599      234           19            -       28,852
Net operating
 income (loss)      73,324     (165)        (216)           -       72,943
Interest, income
 taxes and other,
 net               (28,911)     231          450         (300)     (28,530)
Net income (loss) $ 44,413       66          234         (300)      44,413
</TABLE>

<TABLE>
<CAPTION>
                           Nine Months (39 Weeks) Ended June 26, 2004
Statement of      Parent  Guarantor   Non-Guarantor
  Operations:      Only  Subsidiaries  Subsidiary   Eliminations Consolidated
<S>             <C>           <C>        <C>          <C>         <C>
Net sales       $1,743,141    2,343       11,768      (13,212)    1,744,040
Cost of sales    1,443,449    2,187       12,973      (13,212)    1,445,397
Gross profit
 (loss)            299,692      156       (1,205)           -       298,643
Distribution,
 administrative
 and general
 expenses           83,394    1,048           59            -        84,501
Pension plan
 settlement loss    10,288        -            -            -        10,288
Net operating
 income (loss)     206,010     (892)      (1,264)           -       203,854
Interest, income
 taxes and other,
 net              (118,601)     778        1,258          120      (116,445)
Net income
 (loss)$            87,409     (114)          (6)         120        87,409
</TABLE>

<TABLE>
                           Nine Months (39 Weeks) Ended July 2, 2005
Statement of      Parent  Guarantor   Non-Guarantor
  Operations:      Only  Subsidiaries  Subsidiary   Eliminations Consolidated
<S>             <C>           <C>        <C>          <C>         <C>
Net sales        $1,720,702   2,608       10,555      (12,263)    1,721,602
Cost of sales     1,477,612   2,600       10,767      (12,263)    1,478,716
Gross profit
 (loss)             243,090       8         (212)           -       242,886
Distribution,
 administrative
 and general
 expenses            87,678     573           61            -        88,312
Net operating
 income (loss)      155,412    (565)        (273)           -       154,574
Interest, income
 taxes and other,
 net                (68,137)    660        1,158         (980)      (67,299)
Net income (loss)$   87,275      95          885         (980)       87,275
</TABLE>


                                                                    Page 20
<TABLE>
<CAPTION>
                           Nine Months (39 Weeks) Ended June 26, 2004
Statement of       Parent  Guarantor   Non-Guarantor
  Cash Flows:       Only  Subsidiaries  Subsidiary   Eliminations Consolidated
<S>               <C>         <C>          <C>            <C>       <C>
Net cash provided
 by (used in)
 operating
 activities      $ 180,335    (2,911)         15            -       177,439
Cash flows from
 investing
 activities:
 Acquisitions of
  property, plant
  and equipment    (38,214)       (4)          -            -       (38,218)
 Other                (965)    2,777           -            -         1,812
Net cash provided
 by (used in)
 investing
 activities        (39,179)    2,773           -            -       (36,406)
Cash flows from
 financing
 activities:
 Proceeds from
  long-term debt   196,940         -           -            -       196,940
 Principal
  repayments of
  long-term debt  (205,509)        -           -            -      (205,509)
 Payments of
  deferred
  financing costs   (7,965)        -           -            -        (7,965)
 Patronage refunds
  and other equity
  paid in cash      (1,675)        -           -            -        (1,675)
Net cash used in
 financing
 activities        (18,209)        -           -            -       (18,209)
Net change in cash
 and cash
 equivalents       122,947      (138)         15            -       122,824
Cash and cash
 equivalents,
 beginning of
 period             11,088       273       2,514            -        13,875
Cash and cash
 equivalents,
 end of period    $134,035       135       2,529            -       136,699
</TABLE>

                                                                 Page 21
<TABLE>
<CAPTION>
                               Nine Months (39 Weeks) Ended July 2, 2005
Statement of      Parent   Guarantor  Non-Guarantor
  Cash Flows:      Only  Subsidiaries  Subsidiary   Eliminations Consolidated
<S>              <C>         <C>        <C>                <C>    <C>
Net cash
 provided
 by (used in)
 operating
 activities      $ 146,687    (1,345)     (6,007)           -       139,335
Cash flows from
 investing
 activities:
 Acquisitions of
  property, plant
  and equipment    (61,412)       (5)          -            -       (61,417)
 Other               8,524     1,545           -            -        10,069
Net cash provided
 by (used in)
 investing
 activities        (52,888)    1,540           -            -       (51,348)
Cash flows from
 financing
 activities:
 Principal
  payments of
  long-term debt   (95,736)        -           -            -       (95,736)
 Patronage refunds
  and other equity
  paid in cash      (3,165)        -           -            -        (3,165)
 Proceeds from
  initial public
  offering, net
  of under-writing
  and offering
  expenses paid    138,859         -           -            -       138,859
 Cash distributions
  to members and
  equity holders  (105,963)        -           -            -      (105,963)
 Treasury stock
  acquired            (275)        -           -            -          (275)
Net cash used in
 financing
 activities        (66,280)        -           -            -       (66,280)
Net change in
 cash and cash
 equivalents        27,519       195      (6,007)           -        21,707
Cash and cash
 equivalents,
 beginning of
 period            166,430       313       8,546            -       175,289
Cash and cash
 equivalents,
 end of period   $ 193,949       508       2,539            -       196,996
</TABLE>

                                                                  Page 22
ITEM 2.            MANAGEMENT'S DISCUSSION AND ANALYSIS
                 OF CONSOLIDATED RESULTS OF OPERATIONS
                        AND FINANCIAL CONDITION

General

After  two decades of rapid growth, the broiler industry is maturing  and
will be dependent on new and value-added product development, as well  as
expanded  export opportunities, for continued revenue growth.  Production
and   operating  efficiencies  will  also  be  necessary  for   increased
profitability.  In addition, the industry is undergoing consolidation  as
a  number  of  acquisitions and mergers have occurred in  the  last  five
years.  The market share of the top five U.S. firms in terms of ready-to-
cook broiler meat production has increased from approximately 49% to  60%
during that period, and this trend is expected to continue.  Gold Kist is
the  third  largest producer of broilers and related products  accounting
for approximately 9% of the industry's production.

The industry has experienced volatility in results of operations over the
last five years and expects the volatility to continue in the foreseeable
future.  Volatility in results of operations is generally attributable to
fluctuations, which can be substantial, in broiler sales prices and  cost
of  feed grains.  Broiler sales prices tend to fluctuate due to supply of
chicken,  viability  of export markets, supply and  prices  of  competing
meats  and proteins, animal health factors in the global meat sector  and
general economic conditions.

According  to the USDA World Agricultural Outlook Board (WAOB),  calendar
2004  U.S. broiler meat production was approximately 33.7 billion pounds,
ready-to-cook  weight,  4.0% above the 32.4 billion  pounds  produced  in
calendar  2003. The WAOB August estimate for calendar 2005  broiler  meat
production  is  35.16  billion pounds, which  is  a  4.3%  increase  from
calendar 2004.  This increase is principally due to heavier bird  weights
and to a lesser extent, projected increased chick placements.

Our export sales, which we define as sales other than to customers in the
United  States  or Canada, were $95.8 million for the nine  months  ended
July 2, 2005. The U.S. poultry industry historically has exported 15%  to
20%  of domestic production, principally dark meat products to Russia and
other  former  Soviet  Republics,  Hong  Kong,  Mexico  and  Japan.   The
Company's  poultry export sales have historically been less than  10%  of
net   sales.    However,  any  disruption  in  the  export  markets   can
significantly  impact domestic broiler sales prices  by  creating  excess
domestic supply.

The  cost  of  feed  grains, primarily corn and  soybean  meal,  averages
approximately  55%  to  60%  of total live broiler  production  costs  or
approximately 30% to 35% of the Company's cost of sales.  Prices of  feed
grains  fluctuate in response to worldwide supply and demand.   Corn  and
soybean  meal prices increased significantly in fiscal 2003 with  soybean
meal  prices  further  increasing significantly in fiscal  2004,  due  to
stronger  worldwide demand and reduced U.S. crops due to weather problems
in   grain  producing  areas.   Increased  worldwide  corn  and   soybean
production  favorably  impacted feed ingredient  costs  in  fiscal  2005.
Average feed ingredient costs for the Company were significantly lower in
the  third  quarter  of fiscal 2005 as compared to the  same  quarter  in
fiscal 2004, but were higher than the second quarter of fiscal 2005.


                                                                  Page 23

We  believe that we can reduce the impact of industry volatility  on  our
results  by  increasing  our  value-added product  lines,  continuing  to
improve our cost structure and continuing our commitment to a strategy to
grow private label sales.

General issues such as increased domestic and global competition  in  the
meat  industry, heightened concerns over the security of  the  U.S.  food
supply,  volatility  in feed grain commodity prices and  export  markets,
increasing  government  regulation  over  animal  production  and  animal
welfare  activism  continue  as  significant  risks  and  challenges   to
profitability and growth, both for Gold Kist and the broiler industry.

References in this report to "fiscal 2005," "fiscal 2004," "fiscal 2003,"
"fiscal  2002," "fiscal 2001," and "fiscal 2000" refer to  the  Company's
fiscal  years  ending or ended October 1, 2005, June 26, 2004,  June  28,
2003, June 29, 2002, June 30, 2001 and July 1, 2000, respectively.

                          RESULTS OF OPERATIONS

The  following table presents certain statement of operations items as  a
percentage of net sales for the periods indicated:
<TABLE>
<CAPTION>
                                                                   Fiscal
                                                                    Year
                            Three Months Ended  Nine Months Ended   Ended
                            June 26,   July 2,  June 26,  July 2,  June 26,
                              2004       2005     2004     2005      2004
<S>                          <C>        <C>      <C>      <C>       <C>
Net sales                    100.0%     100.0%   100.0%   100.0%    100.0%
Cost of sales                 78.6       83.0     82.9     85.9      84.0
     Gross profit             21.4       17.0     17.1     14.1      16.0
Distribution, administrative
 and general expenses          4.5        4.8      4.8      5.0       4.8
Other expenses                  .1          -       .6       .1        .5
     Net operating income     16.8       12.2     11.7      9.0      10.7
Interest expense              (1.3)       (.9)    (1.2)    (1.1)     (1.6)
Other expenses, net
 (including income taxes)     (6.9)      (3.9)    (5.5)    (2.8)     (4.2)
     Net income                8.6%       7.4%     5.0%     5.1%      4.9%
</TABLE>

Net Sales

Gold  Kist's net sales for the quarter ended July 2, 2005 decreased  5.2%
compared  to the quarter ended June 26, 2004.  For the nine months  ended
July  2, 2005, net sales volume decreased 1.3% from $1.74 billion in  the
comparable  period last year to $1.72 billion in the current  year.   The
decrease in net sales was due primarily to declines of 13.9% and 7.6%  in
average  broiler sales prices for the quarter and nine months ended  July
2,  2005,  partially offset by approximately 9.6% and 6.7%  increases  in
broiler  pounds produced and sold for the quarter and nine  months  ended
July  2,  2005,  respectively. Increased supply was the principal  factor
leading  to  the  decline of prices in the three and  nine-month  periods
ended  July 2, 2005 from the comparable periods in 2004.  Average broiler
sales  prices  for the quarter ended July 2, 2005 were 1.8%  higher  than
prices for the quarter ended April 2, 2005.

                                                                 Page 24

Our  export  sales of $38.2 million and $95.8 million for the  three  and
nine months ended July 2, 2005, respectively, were 34.1% and 18.5% higher
than  the  fiscal 2004 periods, due to increased shipments to Russia  and
strong  demand from other countries.  Prices for dark meat products  have
also  strengthened in fiscal 2005.  Our export sales to Russia  increased
43.0%  in pounds shipped and 23.9% in dollar value in the June 2005 year-
to-date period.

Net Operating Income

The  Company had net operating income of $72.9 million and $154.6 million
for  the three and nine months ended July 2, 2005, respectively, compared
to  net  operating  income of $106.3 million and $203.9  million  in  the
comparable periods in 2004.  The decrease in net operating income in  the
June 2005 year-to-date period as compared to the June 2004 period was due
primarily to lower broiler selling prices and higher processing and other
production  costs.  Processing costs increased in total due to additional
pounds  processed  and  on a per pound basis due to  higher  freight  and
packaging costs.  Total feed costs for the nine months ended July 2, 2005
were  9.8%  lower than the nine months ended June 26, 2004 due  to  lower
feed ingredient costs partially offset by the additional pounds produced.
Year-to-date average prices for corn and soybean meal for the nine months
ended  July  2,  2005  were 16.0% and 15.5% below the prior  year-to-date
period  in  2004, respectively.  Total feed costs for the  quarter  ended
July 2, 2005 were 8.9% higher than the quarter ended April 2, 2005 due to
the additional pounds produced and increased soybean meal prices.

The  2.8%  year-to-date  increase  in  distribution,  administrative  and
general   expenses  was  principally  due  to  the  noncash   share-based
compensation  expense  of $8.9 million related to the  stock  grants  and
awards   issued   to  employees  in  October  2004  and   January   2005.
Distribution,  administrative and general expenses for  the  nine  months
ended July 2, 2005 equaled 5.0% of net sales.  Approximately $5.3 million
of  the  share-based compensation expense was recognized with respect  to
recipients aged 55 or older and eligible for early retirement (see Note 9
of  Notes  to  Consolidated Financial Statements).  Excluding  the  total
share-based  compensation expense of $8.9 million  for  the  nine  months
ended  July  2,  2005, distribution, administrative and general  expenses
decreased  by  7.7%  and  equaled 4.5% of net sales.   The  decrease  was
principally due to lower cash incentive compensation accruals.   We  have
presented  percentages regarding changes in distribution,  administrative
and   general  expenses  adjusted  to  exclude  share-based  compensation
expenses because we believe that investors are interested in our  results
of  operations excluding share-based compensation expense and because our
management  uses this information to analyze our results from  continuing
operations and to view trends and changes in such results.

Expenses  of  $1.4  million, principally advisory  fees  related  to  the
conversion of the Company from a cooperative marketing association  to  a
for-profit  corporation, were incurred in the nine months ended  July  2,
2005  with pension settlement expense of $10.3 million recognized in  the
nine months ended June 26, 2004.




                                                                 Page 25

Other Income (Expenses)

Other  expenses, net totaled $2.8 million and $20.4 million for the three
and  nine  months  ended July 2, 2005, respectively,  compared  to  $49.9
million and $86.4 million of expense for the comparable periods in 2004.

Interest  expense was $5.1 million and $18.4 million for  the  three  and
nine  months  ended  July  2, 2005, compared to $8.0  million  and  $21.7
million  for  the  comparable periods in 2004, a decrease  of  36.6%  and
15.5%,  respectively. Significantly lower average balances in  the  three
and  nine months ended July 2, 2005 were the principal factor leading  to
the decrease in interest expense.

The  Company  incurred a prepayment interest charge of $5.5  million  and
wrote  off  deferred financing fees of $.8 million with  respect  to  the
payoff of a term loan with an insurance company with part of the proceeds
from  the  Company's issuance of $200 million in senior  notes  in  March
2004.

In  connection with the repayment of $70 million principal amount of  the
senior  notes  with  a portion of the proceeds from Gold  Kist's  initial
public  offering  completed on October 13, 2004, the Company  incurred  a
$7.2 million prepayment interest charge.  In addition, deferred financing
costs of $1.8 million and 35% of the unamortized discount on the issuance
of the senior notes of $1.0 million were written off.

The  $57.4 million loss on investment for the nine months ended June  26,
2004  represented the write off of the Company's investment  in  Southern
States Cooperative, Inc.

Miscellaneous,  net was income of $1.2 million and $4.2 million  for  the
three  and  nine months ended July 2, 2005, respectively, compared  to  a
loss of $(3.5) million and $(2.3) million for the comparable periods last
year.   Income from a hog production joint venture was $2.7  million  for
the  nine months ended July 2, 2005 as compared to $0.9 million  for  the
nine months ended June 26, 2004 due to improved hog market prices brought
about by increased demand.  Interest and dividend income was $1.1 million
and  $3.8  million  in  the three and nine months  ended  July  2,  2005,
respectively, as compared to $0.5 million and $1.4 million for the  three
and  nine  months ended June 26, 2004, respectively, principally  due  to
interest  income  from  cash  invested  in  short-term  interest  bearing
instruments.

Income Tax Expense

For  the  three and nine months ended July 2, 2005, our combined  federal
and state effective income tax rates used for purposes of calculating the
tax  expense  on  income  before  income  taxes  were  36.7%  and  34.9%,
respectively.   Income tax expense for the three and  nine  months  ended
July   2,   2005  reflects  income  taxes  at  statutory  rates  adjusted
principally  for  available tax credits and the  deductibility  of  state
income taxes for federal tax purposes.  The Company's effective tax  rate
was  favorably impacted by additional state tax credits from prior  years
that  became  available and were recorded in the nine-month period  ended
July 2, 2005.

For the three and nine months ended June 26, 2004, the Company's combined
federal  and  state  effective income tax  rates  were  4.1%  and  25.6%,
respectively.    The   Company's  effective tax rate is  lower  than  the
federal

                                                                  Page 26

and  state statutory rates for the three and nine months ended  June  26,
2004  due primarily to the recognition of an ordinary deduction  for  tax
purposes  resulting  from the abandonment of the SSC investment  in  June
2004.  Previously, we had recorded an income tax valuation allowance  for
the  majority of the unrealized losses resulting from the write-downs  of
the SSC investment.

                     LIQUIDITY AND CAPITAL RESOURCES

Our  liquidity is dependent upon cash flow from operations  and  external
sources of financing.

In  March  2004,  the  Company issued $200.0 million aggregate  principal
amount of senior notes.  The interest rate on the senior notes is 10.25%,
with  interest payable semi-annually on March 15 and September  15.   The
senior  notes due 2014 were issued at a price of 98.47% and are reflected
net  of the unamortized discount in the accompanying consolidated balance
sheets.  We repaid approximately $70.0 million of these notes, plus  $7.2
million  in  prepayment interest charges, on November  12,  2004  with  a
portion  of  the  proceeds  from the Company's  initial  public  offering
completed on October 13, 2004.

In connection with the offering of our senior notes, we amended the terms
of  our  senior credit facility to provide for a revolving line of credit
in  an  aggregate  principal amount of $125.0 million, including  a  sub-
facility  of  up to $60.0 million for letters of credit, for  a  term  of
three  years.  The  facility  is  secured  by  a  security  interest   in
substantially all of our assets, including all of our present and  future
accounts receivable and inventory, property, plant and equipment and  the
stock of certain of our subsidiaries.  Borrowings under the facility  are
limited  to  the lesser of $125.0 million and a borrowing base determined
by  reference  to  a percentage of the collateral value of  the  accounts
receivable  and  inventories, including our broiler and  breeder  flocks,
securing  the  facility.  As of July 2, 2005, we had approximately  $93.7
million available for borrowing under this facility.  As of July 2, 2005,
approximately  $31.3 million of letters of credit were outstanding  under
the facility.

Our  debt  agreements  place a limitation on capital  expenditures,  cash
dividends, commodity hedging contracts and additional loans, advances  or
investments.   The terms of our debt agreements (other  than  the  senior
notes)  contain financial covenants, including those that specify minimum
consolidated  tangible  net  worth,  current  ratio  and  coverage  ratio
requirements, as well as a limitation on the total debt to total  capital
ratio.   The  agreements also include other financial  covenants.   These
covenants are described in more detail in the Annual Report on Form  10-K
for  the  fiscal year ended June 26, 2004 for Gold Kist Inc. (the Georgia
Cooperative  Marketing  Association).   At  July  2,  2005,  we  were  in
compliance with all applicable loan covenants under our senior notes  and
credit facilities.

For  the first nine months ended July 2, 2005, cash provided by operating
activities  was  $139.3 million compared to cash provided from  operating
activities  of  $177.4 million for the nine months ended June  26,  2004.
The  lower  2005  operating  cash flow was due principally  to  decreased
operating income and the pension plan contributions in excess of  benefit
plan expenses in 2005, partially offset by net cash used in 2004 and  net
cash provided in 2005 by changes in operating assets and liabilities.

                                                                  Page 27

The  change  in net cash used in investing activities was due principally
to  the  $61.4 million in capital expenditures for the nine months  ended
July  2,  2005 as compared to $38.2 million for the same period in  2004.
We  expect to spend a total of approximately $80.0 million in the  fiscal
year ending October 1, 2005.  This includes expenditures for expansion of
further  processing  capacity,  technological  advances  in  our  poultry
production and processing operations and expanded chill pack capacity. In
addition,  capital  expenditures included other  asset  improvements  and
necessary  replacements.  Management plans to fund  fiscal  2005  capital
expenditures, including an ongoing $47.0 million expansion  of  our  Live
Oak,  Florida  facility  over  the next two years,  and  related  working
capital  needs  with  existing cash balances  and  cash  expected  to  be
provided from operations.

Cash  used in financing activities for the nine months ended July 2, 2005
was  $66.3 million compared to $18.2 million for the comparable June 2004
period.  Pursuant to the conversion, approximately 36.4 million shares of
common  stock  and $106.0 million in cash were issued and distributed  in
December  2004  to members and former member equity holders.   We  issued
12,000,000 shares of our common stock in our initial public offering at a
price  of  $11.00 per share and converted to a for-profit corporation  on
October  13,  2004.   Including proceeds from the exercise,  in  November
2004, of the underwriters' overallotment option to purchase an additional
1.6  million  shares  at the offering price of $11.00  per  share,  total
proceeds, net of expenses, were $137.2 million.  Part of the proceeds and
funds  from existing cash balances were used for the repayment of 35%  of
the principal amount of senior notes in the amount of $70.0 million.  The
payment  of  the $2.4 million cash portion of the nonqualified  patronage
refund  for  the  period  from June 27, 2004  to  October  12,  2004  and
patronage  equity cashings of $.8 million are also reflected in  the  net
cash used in financing activities for the nine months ended July 2, 2005.
In  addition, the Company repaid a term loan with an agricultural  credit
bank  and  the Industrial Revenue Bond totaling $14.7 million during  the
three months ended April 2, 2005.  At July 2, 2005, the Company had  cash
of $182.7 million invested in short term interest-bearing instruments.

Working  capital and patrons' and other equity/stockholders' equity  were
$356.1  million  and $444.1 million, respectively, at  July  2,  2005  as
compared  to $347.9 million and $317.5 million, respectively, at  October
2,  2004.   The  reduction in cash for the distribution  to  members  and
equity  holders  and the partial repayment of the senior notes  was  more
than  offset  by  cash  provided by operations resulting  in  the  higher
working  capital  level at July 2, 2005.  The increase  in  total  equity
resulted  from  the  additional paid in capital in  excess  of  the  cash
distributions  to  members and equity holders  from  the  initial  public
offering in October 2004 and from the year-to-date net income for  fiscal
2005.

Effective January 1, 2004, we prospectively amended our qualified pension
plan.  For  benefits earned in 2004 and future years, the  basic  pension
formula  was  changed  from 50% to 45% of final average  earnings,  early
retirement benefits were reduced, and the lump sum distribution option is
no  longer  available. The pension benefits earned by  employees  through
2003  were  unchanged.  We made qualified pension plan  contributions  of
$15.0  million  in August 2004, $8.0 million in November 2004  and  $11.0
million in June 2005.



                                                                  Page 28

We  believe  cash  on  hand, cash equivalents and  cash  expected  to  be
provided  from operations, in addition to borrowings available under  our
amended senior credit facility, will be sufficient to maintain cash flows
adequate for our operational objectives during fiscal 2005.

Important Considerations Related to Forward-Looking Statements

The  statements  contained in this report regarding our future  financial
and  operating performance and results, business strategy, market prices,
future  commodity price risk management activities, plans  and  forecasts
and  other  statements that are not historical facts are  forward-looking
statements,  as defined in Section 27A of the Securities Act and  Section
21E  of  the  Securities Exchange Act of 1934, as amended. We have  based
these forward-looking statements on our current assumptions, expectations
and projections about future events.

We  use  the  words  "may,"  "will," "expect," "anticipate,"  "estimate,"
"believe,"  "continue,"  "intend," "should,"  "would,"  "could,"  "plan,"
"budget"  and other similar words to identify forward-looking statements.
You  should  read  statements that contain these words carefully  because
they  discuss  future  expectations, contain projections  of  results  of
operations  or  of our financial condition and/or state  other  "forward-
looking"  information.  These  statements  may  also  involve  risks  and
uncertainties  that  could  cause our actual  results  of  operations  or
financial   condition  to  materially  differ  from   our   expectations,
including, but not limited to:

  -  fluctuations in the cost and availability of raw materials, such as
     feed ingredients;
  -  changes in the availability and relative costs of labor and contract
     growers;
  -  market conditions for finished products (including further processed
     products), including competitive factors and the supply and pricing
     of alternative meat proteins;
  -  effectiveness of our sales and marketing programs;
  -  disease outbreaks affecting broiler production and/or marketability
     of our products;
  -  effectiveness of our capital expenditures and other cost-saving
     measures;
  -  contamination of products, which can lead to product liability and
     product recalls;
  -  access to foreign markets together with foreign economic conditions;
  -  acquisition activities and the effect of completed acquisitions;
  -  pending or future litigation;
  -  the ability to obtain additional financing or make payments on our
     debt;
  -  regulatory developments, industry conditions and market conditions;
     and
  -  general economic conditions.



                                                                  Page 29

Any  forward-looking  statements in this  report  are  based  on  certain
assumptions  and  analysis  made by us in light  of  our  experience  and
perception  of  historical  trends, current conditions,  expected  future
developments and other factors that we believe are appropriate under  the
current  circumstances. However, events may occur in the future  that  we
are  unable  to  accurately predict, or over which we  have  no  control.
Forward-looking statements are not a guarantee of future performance  and
actual  results or developments may differ materially from  expectations.
You  are therefore cautioned not to place undue reliance on such forward-
looking  statements.  We  do  not intend to  update  any  forward-looking
statements  contained  in this document.  When considering  our  forward-
looking  statements,  also  keep  in mind  the  risk  factors  and  other
cautionary  statements in this report and in other reports that  we  file
with the Securities and Exchange Commission.

Contractual Obligations

Obligations  under long-term debt, non-cancelable operating leases,  feed
ingredient  purchase commitments and construction contracts  at  July  2,
2005 are as follows (in millions):
<TABLE>
<CAPTION>
                                       Payments Due by Period
                                 Less than                         After
                          Total   1 year    1-3 years  3-5 years  5 years
<S>                      <C>       <C>        <C>         <C>     <C>
Debt obligations:
  Principal payments (a) $207.7     10.1       22.8       21.8     153.0
  Interest payments (b)   153.1     20.5       56.3       31.7      44.6
Operating leases (c)       50.9     14.8       20.6       13.5       2.0
Feed ingredient purchase
 commitments (d)           90.1     90.1          -          -         -
Construction contracts (e) 41.4     41.4          -          -         -
  Total (F)              $543.2    176.9       99.7       67.0     199.6
</TABLE>

(a)  Excludes  $31.3  million  in  total letters  of  credit  outstanding
     related to normal business transactions.

(b)  Interest  payments include amounts for fixed rate and term  debt  as
     outlined  in  Note  7 of Notes to Consolidated Financial  Statements
     based on the expected payment dates.

(c)  Operating  lease commitments as of June 26, 2004.   There  have  not
     been any significant changes in the nine months ended July 2, 2005.

(d)  Feed  ingredient  purchase  commitments  include  both  priced   and
     unpriced  contracts  in the ordinary course of  business.   Unpriced
     feed  ingredient commitments are priced at market as of July 2, 2005
     for the month of delivery.

(e)  Represents unexpended amounts on construction and related contracts.

(f)  We  contract  with broiler, breeder, pullet, layer, hog and  nursery
     pig  producers. Although these contracts are subject  to  acceptable
     grower  performance on a flock-to-flock or herd-to-herd  basis,  the
     contracts  contemplate  grow out activity to  continue  through  the
     periods  covered  by  the grower contracts. Annual  grower  pay  has
     averaged  approximately $240.0 million per year over  the  past  two
     years with the actual amounts


                                                                  Page 30

determined  by  relative performance and other factors.  Grower  payments
have  not been included in the contractual obligations table due  to  the
inherent uncertainty of the future amounts.

Critical Accounting Policies

Share-based  compensation.  The Company adopted SFAS No. 123(r),  "Share-
Based   Payment,"  in  January  2005.   SFAS  No.  123(r)  requires   the
determination  of share-based payments as equity or liability  classified
and  measurement of the payment at fair value.  Assumptions and judgments
are made by management concerning the classification and valuation of the
stock grants and awards, the requisite service periods, the assessment of
the conditions imposed by the payment, employee turnover, volatility, the
term of the awards and other factors used in determining the compensation
expense.  The Company expects to make additional share-based payments  in
the  future  and  different  assumptions and judgments  could  result  in
different  costs  that could have a material impact on  the  consolidated
statements  of operations.  In addition, the resolution of implementation
issues  and  further  interpretations with regard to  SFAS  123(r)  could
impact  the  assumptions and judgments used by the Company in earlier  or
future periods.

There were no other material changes in the Company's critical accounting
policies during the nine months ended July 2, 2005.

Effects of Inflation

The  major factor affecting our net sales and cost of sales is the change
in  market prices for broilers, hogs and feed grains. The prices of these
commodities  are affected by world market conditions and are volatile  in
response to supply and demand, as well as political and economic  events.
The  price fluctuations of these commodities do not necessarily correlate
with the general inflation rate. Inflation can, however, adversely affect
our operating costs such as labor, energy and material costs.

New Accounting Pronouncements

In  November 2004, the Financial Accounting Standards Board (FASB) issued
Statement  of  Financial Accounting Standards (SFAS) No. 151,  "Inventory
Costs,"  effective for fiscal years beginning after June 15,  2005.   The
Statement clarifies how to account for abnormal amounts of idle  facility
expense, freight, handling costs and spoilage.  Companies will no  longer
be  allowed  to  capitalize  such "abnormal amounts"  in  inventory.   In
addition,  fixed  overhead allocated to inventories should  be  based  on
"normal  capacity."  The Company does not expect that SFAS No.  151  will
have a significant impact on our consolidated financial statements.

In  December  2004, Statement of Financial Accounting Standards  No.  123
(revised 2004), "Share-Based Payment" (SFAS No. 123(r)) was issued.   The
Statement  is  a  revision of SFAS No. 123, "Accounting  for  Stock-Based
Compensation."  This statement supersedes APB Opinion No. 25, "Accounting
for  Stock Issued to Employees," and its related implementation guidance.
SFAS No. 123(r) establishes standards for the accounting for transactions
in  which  an  entity  exchanges  its equity  instruments  for  goods  or
services.  It focuses primarily on accounting for transactions  in  which
an  entity obtains employee services in share-based payment transactions.
Effective  in  January 2005, the Company early adopted the provisions  of
SFAS 123(r).  See Note 9 of Notes to Consolidated Financial Statements.



                                                                 Page 31

In  October  2004, the American Jobs Creation Act (AJCA) was signed  into
law.  The AJCA allows for a federal income tax deduction for a percentage
of  income  generated from certain domestic production  activities.   The
Company's  production activities will qualify for the deduction.    Based
on  the effective date of the AJCA, the Company will be eligible for this
deduction in the first quarter of fiscal 2006.  Additionally, in December
2004, the FASB issued FASB Staff Position 109-1, "Application of SFAS No.
109,  Accounting  for  Income Taxes, to the Tax  Deduction  on  Qualified
Production Activities Provided by the American Jobs Creation Act of 2004"
(FSP  109-1).  FSP 109-1, which was effective upon issuance,  states  the
deduction under this provision of the AJCA should be accounted for  as  a
special  deduction in accordance with SFAS 109.  The Company has not  yet
determined the benefit that may be realized from this provision.

In  May 2005, the FASB issued SFAS No. 154, "Accounting Changes and Error
Corrections - a replacement of APB Opinion No. 20 and FASB Statement  No.
3."   This  Statement  applies  to all voluntary  changes  in  accounting
principle  and  requires retrospective application to  previously  issued
financial statements as if that principle had always been used, unless it
is impracticable to do so.  The requirements are effective for accounting
changes made in fiscal years beginning after December 15, 2005.

Risks Relating to Our Business

Industry  cyclicality, especially fluctuations in the supply  of  broiler
products,  affects the prevailing market price of broiler  products,  our
sales and our earnings.

Profitability  in  the  broiler industry is materially  affected  by  the
prevailing  price of broiler products, which is primarily  determined  by
supply   and  demand  factors  in  the  market.  In  recent  years,   the
profitability  of  companies in the broiler industry has  been  adversely
affected from time to time by excess supplies of broiler products in  the
market. As a result of the efficiencies in the U.S. broiler market,  even
modest  increases  in  the  broiler  supply  in  the  United  States  can
significantly decrease the market prices at which we can sell our broiler
products.  Such  increases in domestic supply can arise as  a  result  of
unanticipated decreases in export demand, among other reasons. Given  the
perishable  nature  of  broiler  products,  we  are  unable   to   manage
inventories  to  address any short-term changes in market  prices.  As  a
result, from time to time we are forced to sell our broiler products at a
loss. Because we sell a relatively small percentage of our products under
fixed-price  contracts,  increases  in  the  overall  supply  of  broiler
products and any related decrease in broiler prices adversely affect  our
operating  results.  This has resulted and will  continue  to  result  in
fluctuations in our earnings. Market prices for broiler products  reached
their  highest  levels since 1999 during our 2004 fiscal year,  but  have
declined through the nine months ended July 2, 2005.

Fluctuations  in  commodity prices of feed ingredients materially  affect
our earnings.



                                                                 Page 32

A  significant  portion  of the cost of producing  our  broiler  products
consists of amounts spent in connection with purchasing corn and  soybean
meal,  our  primary feed ingredients. As a result, fluctuations  in  feed
ingredient prices materially affect our earnings. While prices  of  these
items increase from time to time, we may not be able to pass through  any
increase  in  the  cost of feed ingredients to our customers.  High  feed
ingredient  prices have had a material adverse effect  on  our  operating
results  in  the past. We periodically seek, to the extent available,  to
enter  into  advance purchase commitments or commodity futures  contracts
for  the  purchase of a portion of our feed ingredients in an  effort  to
manage  our  feed ingredient costs.  However, the use of such instruments
may not be successful in limiting our exposure to market fluctuations  in
the  cost  of  feed and may limit our ability to benefit  from  favorable
price movements.

Furthermore,  the  production  of  feed  ingredients  is  positively   or
negatively affected by weather patterns throughout the world, the  global
level  of  supply  inventories  and  demand  for  feed  ingredients,  the
availability  and  cost of transportation, as well  as  the  agricultural
policies  of  the United States and foreign governments.  In  particular,
weather patterns often change
agricultural  conditions  in  an  unpredictable  manner.  A  sudden   and
significant  change in weather patterns could affect the supply  of  feed
ingredients,  as  well as both the industry's and our ability  to  obtain
feed  ingredients, grow broilers and deliver products.  Any  such  change
would  have  a  material negative impact on our business and  results  of
operations.  See  "Management's Discussion and Analysis  of  Consolidated
Results of Operations and Financial Condition."

Significant  competition in the broiler industry  with  other  vertically
integrated   broiler   companies,  especially  companies   with   greater
resources,  may make us unable to compete successfully in this  industry,
which would adversely affect our business.

The  broiler industry is highly competitive. Some of our competitors have
greater  financial and marketing resources than we do.  In  general,  the
competitive  factors in the U.S. broiler industry include price,  product
quality,  brand  identification, breadth of  product  line  and  customer
service.  Competitive factors vary by major market.  In  the  foodservice
market,  we  believe competition is based on consistent quality,  product
development,  customer service and price. In the U.S. retail  market,  we
believe  that  competition is based on product quality, brand  awareness,
customer  service and price. We also face competition from non-vertically
integrated  further  processors  with  regard  to  our  further-processed
products. The highly competitive conditions in the broiler industry could
force  us to reduce prices for our products, which would adversely affect
our results of operations and financial condition.

The  loss  of  one  of our large customers could have a material  adverse
effect on our results of operations.

Sales  to our top ten customers represented approximately 38% of our  net
sales  during  the  quarter ended July 2, 2005 and  during  such  period,
approximately  12% of our net sales were to our largest customer.  We  do
not  have long-term contracts with any of our major customers and,  as  a
result, any of our major customers could significantly decrease or  cease
their  business with us with limited or no notice.  If  we  lost  one  or
more of our

                                                                  Page 33

major  customers, or if one or more of our major customers  significantly
decreased  its  purchases from us, our business,  sales  and  results  of
operations could be materially and adversely affected.

Foreign embargos, decreased export demand, oversupply of broiler products
and  competing products and bans on exported chicken and livestock  would
have an adverse effect on our business.

We  are  an exporter to Russia and other former Soviet republics,  China,
the  Pacific  Rim,  the Middle East, South and Central  America  and  the
Caribbean Islands. Any decrease in exports to foreign countries based  on
embargos,  decreased demand, oversupply of broiler products or  competing
products  or bans on exported chicken may have an adverse effect  on  our
ability to export chicken and other products. Such occurrences would also
likely  increase  the supply of broilers and competing  products  in  the
United  States,  which would likely result in lower  prices  for  broiler
products  and could adversely affect our business. For example,  in  2002
and  2003,  export sales to Russia declined due to an embargo on  certain
imported  meats, leading to a domestic oversupply and a decrease  in  the
market price of chicken.  Russia has implemented import quotas on chicken
and other meats that reduce U.S. broiler imports to approximately 70%  of
2002  levels. In addition, for several months in 2004, China,  Japan  and
several smaller chicken importing countries banned all imports of broiler
products  from the United States due to several chickens in Delaware  and
Texas  testing  positive for avian influenza. Also as a  result  of  this
event,  Russia  and Hong Kong banned the import of broiler products  from
Delaware  and Texas for a period of time.  Any implementation of  similar
bans  in  the  future  or the implementation of quotas  or  other  import
restrictions would adversely affect our domestic and export sales and our
results of operations.

We have been, and may in the future be, subject to claims and liabilities
under environmental, health, safety and other laws and regulations, which
could be significant.

Our  operations are subject to various federal, state, local and  foreign
environmental,  health, safety and other laws and regulations,  including
those  governing  air  emissions,  wastewater  discharges  and  the  use,
storage,  treatment and disposal of hazardous materials.  The  applicable
requirements under these laws are subject to amendment, to the imposition
of  new  or  additional requirements and to changing  interpretations  by
governmental  agencies  or courts. In addition, we  anticipate  increased
regulation  by various governmental agencies concerning food safety,  the
use  of  medication  in  feed formulations, the disposal  of  animal  by-
products  and  wastewater  discharges. Furthermore,  business  operations
currently  conducted  by us or previously conducted  by  others  at  real
property owned or operated by us, business operations of others  at  real
property  formerly owned or operated by us and the disposal of  waste  at
third  party  sites expose us to the risk of claims under  environmental,
health  and  safety laws and regulations. For example, we  have  received
notice  letters  designating us as a potentially  responsible  party  for
alleged  environmental contamination at a site that we previously  owned.
Other  properties  we own or owned in the past have been  designated  for
cleanup under federal and state environmental remediation statutes, which
could result in further liabilities to us. In addition, we are subject to
potential claims for residual environmental liabilities arising  out   of
our  sale  of  our  Agri-Services  business  in  1998. The

                                                                  Page 34

agreements related to our disposition of certain properties require  that
we  indemnify the buyer of such properties with regard to any  associated
environmental  liabilities. We could incur material costs or  liabilities
in  connection with claims related to any of the foregoing. The discovery
of  presently unknown environmental conditions, changes in environmental,
health, safety and other laws and regulations, enforcement of existing or
new  laws and regulations and other unanticipated events could give  rise
to expenditures and liabilities, including fines or penalties, that could
have  a  material adverse effect on our business, operating  results  and
financial condition.

If  our  products  become  contaminated, we may  be  subject  to  product
liability claims and product recalls.

Our  products  may  be  subject  to contamination  by  disease  producing
organisms,  or pathogens, such as Listeria monocytogenes, Salmonella  and
generic  E.  coli. These pathogens are found generally in the environment
and,  therefore,  there  is  a  risk that  they,  as  a  result  of  food
processing,  could be present in our processed products. These  pathogens
can  also  be introduced to our products as a result of improper handling
at the further processing, foodservice or consumer level. These risks may
be   controlled,  but  may  not  be  eliminated,  by  adherence  to  good
manufacturing practices and finished product testing. We have little,  if
any,  control over proper handling procedures once our products have been
shipped for distribution.  Even if a product is not contaminated when  it
leaves  our  facility, illness and death may result if the pathogens  are
not  also  eliminated at the further processing, foodservice or  consumer
level.   Increased  sales  of further-processed products  could  lead  to
increased   risks  in  this  area.  Even  an  inadvertent   shipment   of
contaminated  products is a violation of law and may  lead  to  increased
risk of exposure to product liability claims, product recalls (which  may
not entirely mitigate the risk of product liability claims) and increased
scrutiny by federal and state regulatory agencies and may have a material
adverse effect on our business, reputation and prospects.

Outbreaks  of  livestock  diseases in general, and  broiler  diseases  in
particular,  could  significantly restrict our  ability  to  conduct  our
operations.

Events  beyond  our  control,  such as the  outbreak  of  disease,  could
significantly   restrict   our  ability  to   conduct   our   operations.
Furthermore,   an  outbreak  of  disease  could  result  in  governmental
restrictions on the import and export of our fresh broiler products, pork
or  other products to or from our suppliers, facilities or customers,  or
require us to destroy one or more of our flocks. This could result in the
cancellation of orders by our customers and create adverse publicity that
may  have a material adverse effect on our ability to market our products
successfully and on our business, reputation and prospects. For  example,
because several chickens in Delaware and Texas tested positive for  avian
influenza  last  year, several   countries imposed import  bans  and  the
infected flocks were destroyed. See "--Foreign embargos, decreased export
demand, oversupply of broiler products and competing products and bans on
exported  chicken  and  livestock would have an  adverse  effect  on  our
business."

Increased  water,  energy and gas costs would increase our  expenses  and
reduce our profitability.


                                                                  Page 35

We  require a substantial amount, and as we expand our business  we  will
require  additional  amounts, of water, electricity and  natural  gas  to
produce   and  process  our  broiler  products.  The  prices  of   water,
electricity and natural gas fluctuate significantly over time. One of the
primary competitive factors in the U.S. broiler market is price,  and  we
may  not  be  able  to  pass  on increased costs  of  production  to  our
customers.  As  a result, increases in the cost of water, electricity  or
natural  gas  could  substantially  harm  our  business  and  results  of
operations.

Increased   costs   of   transportation  would  negatively   affect   our
profitability.

Our  transportation  costs are a material portion  of  the  cost  of  our
products. We primarily ship our products and receive our inputs via truck
and  rail  and  rely  on  third party transportation  companies  for  the
delivery  of  most of our products and inputs. The costs associated  with
the transportation of our products and inputs fluctuate with the price of
fuel, the costs to our transportation providers of labor and the capacity
of our transportation sources. Increases in costs of transportation would
negatively affect our profitability.

We  are  exposed to risks relating to product liability, product recalls,
property  damage  and injury to persons for which insurance  coverage  is
expensive, limited and potentially inadequate.

Our  business  operations  entail  a number  of  risks,  including  risks
relating  to  product liability claims, product recalls, property  damage
and  injury  to  persons.  Insurance for these  risks  is  expensive  and
difficult to obtain, and we may not be able to maintain this insurance in
the  future  on  acceptable terms, in amounts sufficient  to  protect  us
against  losses due to any such events or at all. Moreover, our insurance
coverage  may  not adequately protect us from all of the liabilities  and
expenses  that  we incur in connection with such events. If  we  were  to
suffer a loss that is not adequately covered by insurance, our results of
operations and financial condition would be adversely affected.

Any acquisition we make could disrupt our business and harm our financial
condition.

We  may seek to expand our business through the acquisition of companies,
technologies, products and services from others. Acquisitions may involve
a number of problems, including:

  -  difficulty  integrating  acquired  technologies,  operations  and
     personnel with our existing business;

  -  diversion  of management attention in connection with negotiating
     acquisitions and integrating the businesses acquired;

  -  exposure to unforeseen liabilities of acquired companies; and

  -  the need to obtain additional debt financing for any acquisition.

We  may  not  be able to address these problems and successfully  develop
these  acquired  companies or businesses into  profitable  units  of  our
company.


                                                                  Page 36

The  loss  of  key  members of our management may  adversely  affect  our
business.

We  believe our continued success depends on the collective abilities and
efforts  of  our  senior management. We do not maintain key  person  life
insurance policies on any of our employees. The loss of one or  more  key
personnel  could  have  a  material adverse  effect  on  our  results  of
operations.  Additionally, if we are unable  to  find,  hire  and  retain
needed  key personnel in the future, our results of operations  could  be
materially and adversely affected.

The  inability  to  maintain  good relations  with  our  employees  could
adversely affect our business.

We  have approximately 17,000 employees, approximately 3,000 of which are
covered  by  collective bargaining agreements and  approximately  575  of
which  are  members of labor unions. We may be unable  to  maintain  good
relationships  with these labor unions or to successfully  negotiate  new
collective bargaining agreements on satisfactory terms in the future.  If
we  fail  to maintain good relationships with our employees generally  or
with  such  labor  unions  or fail to negotiate  satisfactory  collective
bargaining  agreements,  or if non-unionized operations  were  to  become
unionized,  we  could  face  labor strikes or  work  stoppages  or  other
activity that could adversely affect our business and operations.

The Public Health Security and Bioterrorism Preparedness and Response Act
of 2002 could increase our costs of doing business.

The Public Health Security and Bioterrorism Preparedness and Response Act
of  2002, which we refer to as the Bioterrorism Act, includes a number of
provisions  designed  to help guard against the threat  of  bioterrorism,
including new authority for the Secretary of Health and Human Services to
take  action  to  protect  the nation's food supply  against  intentional
contamination.   The  U.S.  Food  and Drug  Administration,  or  FDA,  is
responsible  for developing and implementing these food safety  measures.
The FDA has been in the process of issuing new rules, and it is difficult
for  us  to  predict  what  impact  they  might  have  on  our  business.
Compliance  with these rules may increase our costs of doing business  by
increasing  the  amounts  that we spend on  plant  security  and  product
safety.  If we are unable to pass these higher costs on to our customers,
our  results  of  operations  and financial condition  may  be  adversely
affected.


                                                                  Page 37

ITEM 3.  QUANTITATIVE AND QUALITATIVE DISCLOSURE ABOUT MARKET RISKS

Market Risk

Our  principal  market  risks are exposure  to  changes  in  broiler  and
commodity  prices  and  interest rates on borrowings.  Although  we  have
international  sales  and  related  accounts  receivable   from   foreign
customers, there is no foreign currency exchange risk, as all  sales  are
denominated in U.S. dollars.

Commodities Risk

We  are  a  purchaser of certain agricultural commodities  used  for  the
manufacture  of poultry feeds. We use commodity futures and  options  for
economic  hedging  purposes to reduce the effect  of  changing  commodity
prices  and  to  ensure  supply  of  a portion  of  our  feed  ingredient
inventories.   Feed  ingredient futures and option  contracts,  primarily
corn  and soybean meal, are accounted for at fair value. Changes in  fair
value  on these commodity futures and options are recorded as a component
of  product cost in the consolidated statements of operations.  Terms  of
our  senior  credit facility limit the use of forward purchase  contracts
and commodities futures and options transactions. As of July 2, 2005, the
notional amounts and fair value of our outstanding commodity futures  and
options positions were not material.

Feed  ingredient purchase commitments for corn and soybean  meal  in  the
ordinary  course of business were $90.1 million at July  2,  2005.  These
commitments  include  both priced and unpriced contracts.  Unpriced  feed
ingredient commitments are valued at market for the month of delivery  as
of July 2, 2005.

Based  on  estimated annual feed usage, a 10% increase  in  the  weighted
average cost of feed ingredients would increase annualized cost of  sales
by an estimated $50.0 million to $60.0 million.

Interest Rate Risk

We   have  exposure  to  changes  in  interest  rates  on  certain   debt
obligations.  The interest rates on our amended senior credit  facilities
fluctuate  based  on the London Interbank Offered Rate (LIBOR).  Assuming
the $125.0 million revolver was fully drawn, a 1% increase in LIBOR would
increase annual interest expense by approximately $1.3 million.


                                                                  Page 38


ITEM 4.  CONTROLS AND PROCEDURES

An   evaluation  was  performed  under  the  supervision  and  with   the
participation  of the Company's management, including the  President  and
Chief Executive Officer ("CEO"), and the Chief Financial Officer ("CFO"),
of  the  effectiveness  of  the design and  operation  of  the  Company's
disclosure controls and procedures pursuant to Exchange Act Rule  13a-15.
Based on that evaluation, the Company's management, including the CEO and
the  CFO,  concluded  that as of the end of the period  covered  by  this
report  the  Company maintained disclosure controls and  procedures  that
are effective in providing reasonable assurance that information required
to  be  disclosed  in  our  Exchange  Act reports is recorded, processed,
summarized  and  reported  within  the  time  periods  specified  in  the
Commission's  rules  and  forms, and that such information is accumulated
and communicated to management, including the CEO and CFO, as appropriate,
to allow  timely decisions regarding  required disclosure.  There has not
been  any  change  in  the  Company's  internal  control  over  financial
reporting that occurred during the  Company's  most recent fiscal quarter
that  has  materially  affected,  or  is  reasonably likely to materially
affect, the  registrant's  internal control over financial reporting.

We do not expect that our disclosure controls and procedures will prevent
all  errors and all fraud. A system of controls and procedures, no matter
how  well  conceived  and  operated, can  provide  only  reasonable,  not
absolute, assurance that the objectives of the system are met. Because of
the  limitations in all such systems, no evaluation can provide  absolute
assurance that all control issues and instances of fraud, if any,  within
the Company have been detected. Furthermore, the design of any system  of
controls  and procedures is based in part upon certain assumptions  about
the  likelihood of future events, and there can be no assurance that  any
design  will  succeed in achieving its stated goals under  all  potential
future  conditions, regardless of how unlikely. Because of these inherent
limitations  in  a  cost-effective system  of  controls  and  procedures,
misstatements  or omissions due to error or fraud may occur  and  not  be
detected.

                       Part II:  OTHER INFORMATION

Item 1.  Legal Proceedings

Legal Proceedings terminated:

Ronald  Hughes  Gaston  v.  Gold Kist Inc.  On  February  18,  2004,  the
Plaintiff,  who was terminated by Gold Kist as a hatching  egg  producer,
filed  a  purported class action lawsuit against us in the U.S.  District
Court for the Northern District of Alabama (Case number CV-04-J-0326-NW).
Plaintiff  also  named  four  additional  chicken-processing   firms   as
defendants.   The  Plaintiff asserted that the  defendants  conspired  to
prevent  competition for production contracts and sought to  represent  a
putative  class of all contract farmers and sellers of hatching eggs  and
live broilers who produced hatching eggs or

                                                                  Page 39

live  broilers  in  the  United  States since  February  23,  1998.   The
plaintiff dismissed the action in July 2005.

Significant developments in Legal Proceedings:

Cody,  et  al v. Gold Kist et al.  Four female employees of the Company's
Corporate   Office   Information  Services   Department   filed   a   sex
discrimination suit against Gold Kist in the United States District Court
for  the Northern District of Georgia asserting gender based claims about
employment and promotion decisions in the Corporate I/S Department.   The
four  complainants sought class certification for their claims of  gender
discrimination, unspecified monetary damages and injunctive relief.   The
U.S. District Court, in an Order entered June 13, 2005, denied the motion
of  the  plaintiffs  to certify the litigation as a  class  action.   The
Court's  ruling,  for which the plaintiffs did not seek an  interlocutory
appeal, means that the litigation will not proceed as a class action  and
will be litigated as individual claims of the four named plaintiffs.   We
continue to intend to defend the litigation vigorously.

                                                                  Page 40


Item 6.  Exhibits.

         Exhibits

         Designation of Exhibit
         in This Report                 Description of Exhibit

         10.1.7                         Eighth Amendment Dated as of
                                        June 15, 2005, to Second
                                        Consolidated, Amended and
					Restated Note Agreement with
					the Gateway Recovery Trust and
					the Prudential Insurance
					Company of America

         10.2.4                         Fourth Amendment Dated as of
                                        June 15, 2005, to Fourth Amended
                                        and Restated Credit Agreement
					with various banks and lending
                                        institutions, as lenders and
                                        Cooperatieve Centrale Raiffeisen-
                                        Boarenleenbank B.A., New York
                                        Branch, as Agent

         10.24.4                        Sixth Amendment Dated as of
                                        June 15, 2005, to First Amended
                                        and Restated Credit Agreement
                                        with CoBank, ACB

         10.26                          Amendment No. 1 to Gold Kist Inc.
                                        Non-Employee Directors Executive
                                        Compensation Plan

         10.27                          Summary of Named Executive
                                        Officer Compensation Arrangements

         31                             Section 302, Sarbanes-
                                        Oxley Act, Certifications

         32  *                          Section 906, Sarbanes-
                                        Oxley Act, Certifications

         *  This exhibit is furnished to the Securities and Exchange
            Commission and is not deemed to be filed.

                                                                  Page 41


                               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 thereunto duly authorized.

                                              GOLD KIST INC.
                                               (Registrant)



Date       August 16, 2005
                                              John Bekkers
                                         Chief Executive Officer
                                       (Principal Executive Officer)




Date       August 16, 2005
                                             Stephen O. West
                                 Chief Financial Officer, Vice President
                                      (Principal Financial Officer)


                                                                  Page 41


                               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 thereunto duly authorized.

                                            GOLD KIST INC.
                                             (Registrant)



Date        August 16, 2005              /s/ John Bekkers
                                             John Bekkers
                                        Chief Executive Officer
                                      (Principal Executive Officer)




Date        August 16, 2005              /s/ Stephen O. West
                                             Stephen O. West
                                Chief Financial Officer, Vice President
                                        (Principal Financial Officer)