SECURITIES AND EXCHANGE COMMISSION
                          Washington, D.C. 20549





                                 FORM 11-K



(Mark one)

      [ X ] Annual Report Pursuant to Section 15(d) of the
              Securities Exchange Act of 1934         [Fee Required]

For the fiscal year ended December 31, 1993

                                    or

      [   ] Transition Report Pursuant to Section 15(d) of the 
              Securities Exchange Act of 1934         [No Fee Required]

For the transition period from ________________ to _________________




Commission File Number 1-5057



A.    Full title of the plan and the address of the plan, if different from
      that of the issuer named below:

                         BOISE CASCADE CORPORATION
                    INDIVIDUAL RETIREMENT ACCOUNT PLAN





B.    Name of the issuer of the securities held pursuant to the plan and the
      address of its principal executive office:

                         BOISE CASCADE CORPORATION
                           One Jefferson Square
                                P.O. Box 50
                          Boise, Idaho 83728-0001

                 REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS


To the Board of Directors of
      Boise Cascade Corporation:  


      We have audited the accompanying combined statements of participants'
equity and net assets available for plan benefits of the Boise Cascade
Corporation Individual Retirement Account Plan as of December 31, 1993, 1992,
and 1991, and the related combined statements of changes in participants'
equity and net assets available for plan benefits for the years then ended. 
These financial statements and the schedules referred to below are the
responsibility of Boise Cascade Corporation.  Our responsibility is to
express an opinion on these financial statements based on our audits. 

      We conducted our audits in accordance with generally accepted auditing
standards.  Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial statements are free
of material misstatement.  An audit includes examining, on a test basis,
evidence supporting the amounts and disclosures in the financial statements. 
An audit also includes assessing the accounting principles used and signifi-
cant estimates made by management, as well as evaluating the overall
financial statement presentation.  We believe that our audits provide a
reasonable basis for our opinion. 

      In our opinion, the financial statements referred to above present
fairly, in all material respects, the combined financial position of the
Boise Cascade Corporation Individual Retirement Account Plan as of
December 31, 1993, 1992, and 1991, and the combined changes in participants'
equity and net assets available for plan benefits for the years then ended
in conformity with generally accepted accounting principles.  

      Our audits were made for the purpose of forming an opinion on the basic
financial statements taken as a whole.  The supplemental schedules I, II,
III, and IV are presented for purposes of additional analysis and are not a
required part of the basic financial statements but are supplementary
information required by the Department of Labor Rules and Regulations for
Reporting and Disclosure under the Employee Retirement Income Security Act
of 1974 and/or the Securities and Exchange Commission rules and regulations
under the Securities Exchange Act of 1934.  Such schedules have been
subjected to the auditing procedures applied in the audits of the basic
financial statements and, in our opinion, are fairly stated, in all material
respects, in relation to the basic financial statements taken as a whole.




Boise, Idaho
April 15, 1994                                        ARTHUR ANDERSEN & CO.



BOISE CASCADE CORPORATION

INDIVIDUAL RETIREMENT ACCOUNT PLAN

COMBINED STATEMENTS OF PARTICIPANTS' EQUITY AND
  NET ASSETS AVAILABLE FOR PLAN BENEFITS



                                                       December 31           
                                            1993         1992          1991   

Assets
  Investments, at current 
    value (Note 1)                       $5,296,043   $6,190,557    $5,043,112
  Cash                                        5,449       12,849           929
  Short-term securities at cost, 
    which approximates market (Note 1)      774,713       15,160     1,544,000
  Interest receivable                         2,149          363         1,984
  Other                                          32         -             -   
                                         __________   __________    __________
                                          6,078,386    6,218,929     6,590,025
                                         __________   __________    __________

Liabilities
  Other                                       1,050          863           725
                                         __________   __________    __________

Participants' equity and net assets
  available for plan benefits at 
  end of the year                        $6,077,336   $6,218,066    $6,589,300


COMBINED STATEMENTS OF CHANGES IN PARTICIPANTS' EQUITY AND
  NET ASSETS AVAILABLE FOR PLAN BENEFITS

                                                Year Ended December 31      
                                           1993         1992          1991   
Participants' equity and net assets
  provided by (used for)
  Investment income
    Interest income                     $  222,761   $  326,940    $  451,507
    Dividend income and mutual fund 
      distributions                        158,881       44,518        35,773
  Contributions
    Participants' contributions            112,417      140,890       172,644
    Amounts transferred from other 
      plans (Note 1)                        29,849      147,531       193,211
  Appreciation (depreciation) of 
    investments, net (Note 1)              (37,552)    (104,612)      390,882
  Payments to participants (Note 1)       (627,086)    (926,501)     (429,107)
                                        __________   __________    __________

Increase (decrease) in participants' 
  equity and net assets                   (140,730)    (371,234)      814,910
Participants' equity and net assets 
  available for plan benefits at 
    Beginning of the year                6,218,066    6,589,300     5,774,390
                                        __________   __________    __________
    End of the year                     $6,077,336   $6,218,066    $6,589,300

The accompanying notes are an integral part of these Financial Statements.

                         BOISE CASCADE CORPORATION
                    INDIVIDUAL RETIREMENT ACCOUNT PLAN
                       NOTES TO FINANCIAL STATEMENTS

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

   PLAN DESCRIPTION.  The Boise Cascade Corporation Individual Retirement
   Account Plan (the "Plan") is an individual retirement account plan
   administered by Boise Cascade Corporation (the "Company").  At
   December 31, 1993, there were 298 employees, 109 former employees, and 69
   spouses who were participants in the Plan.  

   All contributions to the Plan are made by participants in the Plan and are
   fully vested at the time of contribution.  Contributions are limited to
   an annual amount that does not exceed the lesser of 100% of a
   participant's compensation or $2,000 to an individual participant account
   or $2,250 to an account for an individual and his or her spouse.  Contri-
   butions for a particular year can be made at any time during that year or
   prior to April 15 of the following year.  Annual contributions made to
   individual retirement accounts in excess of these limitations are subject
   to an Internal Revenue Code (the "Code") penalty.  Subject to the terms
   of the Plan and Internal Revenue Service regulations, participants may
   transfer to the Plan amounts distributed or withdrawn from another
   individual retirement account plan or from a tax-qualified employee
   benefit plan maintained by a previous employer.

   INVESTMENTS.  At December 31, 1993, there were three investment funds in
   the Plan:  a Fixed Income Fund that invests primarily in bank and
   insurance investment contracts that provide a fixed interest rate; a
   Diversified Common Stock Fund that invests primarily in mutual funds that
   invest in common stocks or securities that are convertible into common
   stocks; and a Money Market Fund that invests in various types of money
   market securities.  The short-term securities on the Combined Statements
   of Participants' Equity and Net Assets Available for Plan Benefits at
   December 31, 1991, resulted primarily from a maturity of an investment in
   the Fixed Income Fund that was invested with State Street Bank and Trust
   Company prior to reinvestment in a fixed rate investment contract.

   Investments in these funds are made in accordance with guidelines in the
   Individual Retirement Account Plan Trust Agreement between State Street
   Bank and Trust Company, as trustee, and the Company.  The trustee invests
   participants' accounts among the three funds as directed by each
   participant.  

   The following schedule sets forth the number of employee participants with
   contributions in the funds:  
                                              Number of Employee
                                        Participants with Contributions
                                          in Funds as of December 31   
      Title of Fund                        1993      1992      1991

      Fixed Income Fund                     152       176       212
      Diversified Common Stock Fund          50        36        43
      Money Market Fund                       6         6         8
      Employees with contributions
        in more than one fund                90       103       110
                                           ____      ____      ____
      Total employee participants           298       321       373



      The detail of the investments of each fund is as follows:  

                                      Shares Held                    Current
                                       at the End     Cost of     Value at End
     1993                             of the Year    Each Item     of the Year
     Fixed Income Fund
       Prudential Asset
         Management Company, Inc.                   $  647,954    $  647,954
       Hartford Life Insurance 
         Company                                     2,226,921     2,226,921
       Peoples Security Life 
         Insurance Company                             881,403       881,403
                                                    __________    __________
                                                    $3,756,278    $3,756,278

     Diversified Common Stock Fund
       Twentieth Century Investors, Inc.
         Growth Fund                      31,421    $  622,352    $  703,827
         Select Fund                      18,445       692,806       727,845
                                                    __________    __________
                                                    $1,315,158    $1,431,672

     Money Market Fund
       Eaton Vance Cash
         Management Fund                            $  108,093    $  108,093

     1992
     Fixed Income Fund
       Prudential Asset
         Management Company, Inc.                   $1,788,600    $1,788,600
       Hartford Life Insurance 
         Company                                     2,119,205     2,119,205
       Peoples Security Life 
         Insurance Company                             851,865       851,865
                                                    __________    __________
                                                    $4,759,670    $4,759,670

     Diversified Common Stock Fund
       Twentieth Century Investors, Inc.
         Growth Fund                      27,019    $  492,532    $  658,178
         Select Fund                      16,870       608,929       653,193
                                                    __________    __________
                                                    $1,101,461    $1,311,371

     Money Market Fund
       Eaton Vance Cash
         Management Fund                            $  119,516    $  119,516

     1991
     Fixed Income Fund
       Prudential Asset
         Management Company, Inc.                   $2,723,953    $2,723,953
       Peoples Security Life 
         Insurance Company                             866,843       866,843
                                                    __________    __________
                                                    $3,590,796    $3,590,796



     Diversified Common Stock Fund
       Twentieth Century Investors, Inc.
         Growth Fund                      26,368    $  419,454    $  681,079
         Select Fund                      14,742       504,762       625,074
                                                    __________    __________
                                                    $  924,216    $1,306,153
     Money Market Fund
       Eaton Vance Cash
         Management Fund                            $  146,163    $  146,163

The following tables set forth rates of return experienced by each of the
        Plan's funds for the periods indicated: 

                                                     Year Ended December 31 
                                                   1993      1992      1991 
        Fixed Income Fund (1)
          Blended rate                             4.17%     5.47%      6.32%
          1988 Generation                          9.01      8.99       8.97
        Diversified Common Stock Fund              9.33     (4.41)     49.70
        Money Market Fund                          2.54      3.15       5.54

   (1)  Commencing in 1989, the Fixed Income Fund of the Plan began investing
        primarily in investment contracts issued by insurance companies and
        banks.  The return received by the fund from these contracts varies
        in response to prevailing market conditions at the time the
        investments were made.  Prior to 1989, investments were made under
        annual contracts issued by insurance companies that had assured rates
        of return for the year of contribution and five subsequent years (a
        "generation").  The assured minimum rate of return was 8.95% for the
        1988 generation.

   APPRECIATION (DEPRECIATION) OF INVESTMENTS.  Appreciation (depreciation)
   of investments in the Diversified Common Stock Fund is recognized based
   on quoted market prices.  The cost of investments sold or distributed is
   based on average cost.  The following table sets forth that portion of the
   total net appreciation (depreciation) that was realized through sale or
   distribution in the Diversified Common Stock Fund during the years ended
   December 31, 1993, 1992, and 1991.  

     1993
     Current value                                      $ 317,991
     Average cost                                         262,147
                                                        _________
       Net appreciation realized                        $  55,844


     1992
     Current value                                      $ 366,441
     Average cost                                         299,026
                                                        _________
       Net appreciation realized                        $  67,415


     1991
     Current value                                      $ 240,700
     Average cost                                         203,505
                                                        _________
       Net appreciation realized                        $  37,195



       The change in the unrealized portion of net appreciation
        (depreciation) of investments in the Diversified Common Stock Fund
        was as follows:  
                                                               
     Balance at December 31, 1990                               $  28,250
     Unrealized appreciation                                      353,687
                                                                _________
     Balance at December 31, 1991                                 381,937
     Unrealized depreciation                                     (172,027)
                                                                _________
     Balance at December 31, 1992                                 209,910
     Unrealized depreciation                                      (93,396)
                                                                _________
     Balance at December 31, 1993                               $ 116,514

   EXPENSES.  All expenses of administration of the Plan are paid by the
   Company.  The expenses of administration include the fees and expenses of
   the trustee.  Investment management fees incurred are paid from the assets
   of the fund to which they relate.  

   PAYMENTS TO PARTICIPANTS.  Payments to participants withdrawing part or
   all of their account balances are made approximately 25 days after the
   last day of the month during which the participant informs the Plan
   administrator of that withdrawal. 

2. FEDERAL INCOME TAXES

   The Company has received a determination letter dated September 25, 1987,
   from the Internal Revenue Service holding that the Plan is qualified under
   Section 408 of the Code and, therefore, the Plan's related trust is exempt
   from federal income taxes.  Subject to certain limitations on maximum
   annual contributions (see Note 1), participants' tax-deductible
   contributions and appreciation on all contributions are not subject to
   federal income taxes until such amounts are withdrawn by or distributed
   to the participant.



Schedule I                                                                                             EIN 82-01009
                                                                                                       Item 27(a)
                                                BOISE CASCADE CORPORATION
                                           INDIVIDUAL RETIREMENT ACCOUNT PLAN
                                     SCHEDULE OF ASSETS HELD FOR INVESTMENT PURPOSES
                                                    DECEMBER 31, 1993

Description of Investment Including Name of Issue, Borrower, Maturity Date, Rate of Interest, Lessor, or Similar Party Collateral, Par, or Maturity Value Cost Current Value FIXED INCOME FUND Prudential Asset Management Company, Inc. Contract GA-8947, due dates and interest rates variable $ 647,954 $ 647,954 Hartford Life Insurance Company Floating Rate Contract, due 90 days from day of notice, interest rate variable 1,107,027 1,107,027 Hartford Life Insurance Company Floating Rate Contract, due June 19, 1995, interest rate variable 1,119,894 1,119,894 Peoples Security Life Insurance Company Floating Rate Contract, due 30 days from day of notice, interest rates variable 881,403 881,403 __________ __________ $3,756,278 $3,756,278 State Street Bank and Trust Company (1) Short-Term Investment Fund, due dates and interest rates variable $ 774,713 $ 774,713 DIVERSIFIED COMMON STOCK FUND Twentieth Century Investors, Inc. Growth Fund, 31,421 shares $ 622,352 $ 703,827 Select Fund, 18,445 shares 692,806 727,845 __________ __________ $1,315,158 $1,431,672 MONEY MARKET FUND Eaton Vance Cash Management Fund Not applicable $ 108,093 $ 108,093 (1) Known party-in-interest.
BOISE CASCADE CORPORATION EIN 82-01009 INDIVIDUAL RETIREMENT ACCOUNT PLAN FIXED INCOME FUND SCHEDULE II -- STATEMENTS OF PARTICIPANTS' EQUITY AND NET ASSETS AVAILABLE FOR PLAN BENEFITS December 31 1993 1992 1991 Assets Investments, at current value $3,756,278 $4,759,670 $3,590,796 Cash 1,691 9,935 599 Short-term securities at cost, which approximates market 774,713 15,160 1,544,000 Interest receivable 1,945 67 1,984 Other 6 - - __________ __________ __________ 4,534,633 4,784,832 5,137,379 __________ __________ __________ Liabilities Other 1,050 863 725 __________ __________ __________ Participants' equity and net assets available for plan benefits at end of the year $4,533,583 $4,783,969 $5,136,654 SCHEDULE III -- STATEMENTS OF CHANGES IN PARTICIPANTS' EQUITY AND NET ASSETS AVAILABLE FOR PLAN BENEFITS Year Ended December 31 1993 1992 1991 Participants' equity and net assets provided by (used for) Investment income Interest income $ 219,863 $ 323,040 $ 443,532 Contributions Participants' contributions 56,067 69,322 129,407 Amounts transferred from other plans 22,870 41,589 145,445 Payments to participants (467,868) (629,709) (350,753) Transfers between funds (81,318) (156,927) 54,010 __________ __________ __________ Increase (decrease) in participants' equity and net assets (250,386) (352,685) 421,641 Participants' equity and net assets available for plan benefits at Beginning of the year 4,783,969 5,136,654 4,715,013 __________ __________ __________ End of the year $4,533,583 $4,783,969 $5,136,654 BOISE CASCADE CORPORATION EIN 82-01009 INDIVIDUAL RETIREMENT ACCOUNT PLAN DIVERSIFIED COMMON STOCK FUND SCHEDULE II -- STATEMENTS OF PARTICIPANTS' EQUITY AND NET ASSETS AVAILABLE FOR PLAN BENEFITS December 31 1993 1992 1991 Assets Investments, at current value $1,431,672 $1,311,371 $1,306,153 Cash 3,597 2,914 330 Other 26 - - __________ __________ __________ Participants' equity and net assets available for plan benefits at end of the year $1,435,295 $1,314,285 $1,306,483 SCHEDULE III -- STATEMENTS OF CHANGES IN PARTICIPANTS' EQUITY AND NET ASSETS AVAILABLE FOR PLAN BENEFITS Year Ended December 31 1993 1992 1991 Participants' equity and net assets provided by (used for) Investment income Dividend income and mutual fund distributions $ 158,906 $ 44,518 $ 35,773 Contributions Participants' contributions 53,850 70,543 40,181 Amounts transferred from other plans 3,976 86,508 47,766 Appreciation (depreciation) of investments, net (37,552) (104,612) 390,882 Payments to participants (149,499) (251,777) (61,973) Transfers between funds 91,329 162,622 (54,010) __________ __________ __________ Increase in participants' equity and net assets 121,010 7,802 398,619 Participants' equity and net assets available for plan benefits at Beginning of the year 1,314,285 1,306,483 907,864 __________ __________ __________ End of the year $1,435,295 $1,314,285 $1,306,483 BOISE CASCADE CORPORATION EIN 82-01009 INDIVIDUAL RETIREMENT ACCOUNT PLAN MONEY MARKET FUND SCHEDULE II -- STATEMENTS OF PARTICIPANTS' EQUITY AND NET ASSETS AVAILABLE FOR PLAN BENEFITS December 31 1993 1992 1991 Assets Investments, at current value $ 108,093 $ 119,516 $ 146,163 Cash 161 - - Interest receivable 204 296 - __________ __________ __________ Participants' equity and net assets available for plan benefits at end of the year $ 108,458 $ 119,812 $ 146,163 SCHEDULE III -- STATEMENTS OF CHANGES IN PARTICIPANTS' EQUITY AND NET ASSETS AVAILABLE FOR PLAN BENEFITS Year Ended December 31 1993 1992 1991 Participants' equity and net assets provided by (used for) Investment income Interest income $ 2,873 $ 3,900 $ 7,975 Contributions Participants' contributions 2,500 1,025 3,056 Amounts transferred from other plans 3,003 19,434 - Payments to participants (9,719) (45,015) (16,381) Transfers between funds (10,011) (5,695) - __________ __________ __________ Decrease in participants' equity and net assets (11,354) (26,351) (5,350) Participants' equity and net assets available for plan benefits at Beginning of the year 119,812 146,163 151,513 __________ __________ __________ End of the year $ 108,458 $ 119,812 $ 146,163 Schedule IV EIN 82-01009 Item 27(d) BOISE CASCADE CORPORATION INDIVIDUAL RETIREMENT ACCOUNT PLAN SCHEDULE OF REPORTABLE TRANSACTIONS FOR THE YEAR ENDED DECEMBER 31, 1993
Description of Total Expense Current Asset (Include Total Dollar Incurred Value of Interest Rate and Number Dollar Value with Asset on Identity of Maturity in of Trans- Value of of Sales Lease Trans- Cost of Transaction Net Gain Party Involved Case of Loan) actions Purchases Price Rental action Asset Date or (Loss) State Street Bank State Street and Trust Company(1) Short-Term Investment Fund, interest rates and due dates variable 36 $1,278,976 $ - $ - $ - $1,278,976 $1,278,976 $ - State Street Bank State Street and Trust Company(1) Short-Term Investment Fund, interest rates and due dates variable 27 - 519,422 - - 519,422 519,422 - Twentieth Century 10,570 shares of Investors, Inc. Growth Fund 28 246,552 - - - 246,552 246,552 - Twentieth Century 6,168 shares of Investors, Inc. Growth Fund 28 - 149,524 - - 116,732 149,524 32,792 Twentieth Century 5,563 shares of Investors, Inc. Select Fund 30 229,292 - - - 229,292 229,292 - Twentieth Century 3,988 shares of Investors, Inc. Select Fund 17 - 168,467 - - 145,415 168,467 23,052 (1) Known party-in-interest.
SIGNATURES The Plan. Pursuant to the requirements of the Securities Exchange Act of 1934, the trustees (or other persons who administer the employee benefit plan) have duly caused this annual report to be signed on its behalf by the undersigned hereunto duly authorized. BOISE CASCADE CORPORATION INDIVIDUAL RETIREMENT ACCOUNT PLAN Date: June 15, 1994 By /s/J. M. Gwartney J. M. Gwartney Chairman of the Retirement Committee BOISE CASCADE CORPORATION INDEX TO EXHIBITS Filed with the Report on Form 11-K for the Year Ended December 31, 1993 Reference Description Page Number(1) Exhibit A Consent of Independent Public 14 Accountants Dated June 15, 1994 (1) This material appears only in the manually signed original of the report on Form 11-K. CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS As independent public accountants, we hereby consent to the incorporation of our report dated April 15, 1994, included in this Form 11-K for the year ended December 31, 1993, into the Company's previously filed post-effective amendment No. 1 to Form S-8 registration statement (File No. 2-96196). ARTHUR ANDERSEN & CO. Boise, Idaho June 15, 1994