KBR KBR Inc

CUSIP No. 48242W106 13G/A Page 2 of 10 Pages

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 (1) NAMES OF REPORTING PERSONS
 I.R.S. IDENTIFICATION NO.
 OF ABOVE PERSONS (ENTITIES ONLY)
 Tontine Partners, L.P.
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 (2) CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP **
 (a) [X]
 (b) [ ]
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 (3) SEC USE ONLY
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 (4) CITIZENSHIP OR PLACE OF ORGANIZATION
 Delaware
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NUMBER OF (5) SOLE VOTING POWER
 -0-
SHARES ______________________________________________________________

BENEFICIALLY (6) SHARED VOTING POWER
 11,901,751
OWNED BY ______________________________________________________________

EACH (7) SOLE DISPOSITIVE POWER
 -0-
REPORTING ______________________________________________________________

PERSON WITH (8) SHARED DISPOSITIVE POWER
 11,901,751
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 (9) AGGREGATE AMOUNT BENEFICIALLY OWNED
 BY EACH REPORTING PERSON
 11,901,751
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 (10) CHECK BOX IF THE AGGREGATE AMOUNT
 IN ROW (9) EXCLUDES CERTAIN SHARES ** [ ]
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 (11) PERCENT OF CLASS REPRESENTED
 BY AMOUNT IN ROW (9)
 7.02%
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 (12) TYPE OF REPORTING PERSON **
 PN
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 ** SEE INSTRUCTIONS BEFORE FILLING OUT!

CUSIP No. 48242W106 13G/A Page 3 of 10 Pages

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 (1) NAMES OF REPORTING PERSONS
 I.R.S. IDENTIFICATION NO.
 OF ABOVE PERSONS (ENTITIES ONLY)
 Tontine Management, L.L.C.
-----------------------------------------------------------------------------
 (2) CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP **
 (a) [X]
 (b) [ ]
-----------------------------------------------------------------------------
 (3) SEC USE ONLY
-----------------------------------------------------------------------------
 (4) CITIZENSHIP OR PLACE OF ORGANIZATION
 Delaware
-----------------------------------------------------------------------------
NUMBER OF (5) SOLE VOTING POWER
 -0-
SHARES ______________________________________________________________

BENEFICIALLY (6) SHARED VOTING POWER
 11,901,751
OWNED BY ______________________________________________________________

EACH (7) SOLE DISPOSITIVE POWER
 -0-
REPORTING ______________________________________________________________

PERSON WITH (8) SHARED DISPOSITIVE POWER
 11,901,751
-----------------------------------------------------------------------------
 (9) AGGREGATE AMOUNT BENEFICIALLY OWNED
 BY EACH REPORTING PERSON
 11,901,751
-----------------------------------------------------------------------------
 (10) CHECK BOX IF THE AGGREGATE AMOUNT
 IN ROW (9) EXCLUDES CERTAIN SHARES ** [ ]
-----------------------------------------------------------------------------
 (11) PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)
 7.02%
-----------------------------------------------------------------------------
 (12) TYPE OF REPORTING PERSON **
 OO
-----------------------------------------------------------------------------
 ** SEE INSTRUCTIONS BEFORE FILLING OUT!

CUSIP No. 48242W106 13G/A Page 4 of 10 Pages

----------------------------------------------------------------------------
 (1) NAMES OF REPORTING PERSONS
 I.R.S. IDENTIFICATION NO.
 OF ABOVE PERSONS (ENTITIES ONLY)
 Tontine Overseas Associates, L.L.C.
-----------------------------------------------------------------------------
 (2) CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP **
 (a) [X]
 (b) [ ]
-----------------------------------------------------------------------------
 (3) SEC USE ONLY
-----------------------------------------------------------------------------
 (4) CITIZENSHIP OR PLACE OF ORGANIZATION
 Delaware
-----------------------------------------------------------------------------
NUMBER OF (5) SOLE VOTING POWER
 -0-
SHARES ______________________________________________________________

BENEFICIALLY (6) SHARED VOTING POWER
 7,062,761
OWNED BY ______________________________________________________________

EACH (7) SOLE DISPOSITIVE POWER
 -0-
REPORTING ______________________________________________________________

PERSON WITH (8) SHARED DISPOSITIVE POWER
 7,062,761
-----------------------------------------------------------------------------
 (9) AGGREGATE AMOUNT BENEFICIALLY OWNED
 BY EACH REPORTING PERSON
 7,062,761
-----------------------------------------------------------------------------
 (10) CHECK BOX IF THE AGGREGATE AMOUNT
 IN ROW (9) EXCLUDES CERTAIN SHARES ** [ ]
-----------------------------------------------------------------------------
 (11) PERCENT OF CLASS REPRESENTED
 BY AMOUNT IN ROW (9)
 4.17%
-----------------------------------------------------------------------------
 (12) TYPE OF REPORTING PERSON **
 IA
-----------------------------------------------------------------------------
 ** SEE INSTRUCTIONS BEFORE FILLING OUT!

CUSIP No. 48242W106 13G/A Page 5 of 10 Pages

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 (1) NAMES OF REPORTING PERSONS
 I.R.S. IDENTIFICATION NO.
 OF ABOVE PERSONS (ENTITIES ONLY)
 Jeffrey L. Gendell
-----------------------------------------------------------------------------
 (2) CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP **
 (a) [X]
 (b) [ ]
-----------------------------------------------------------------------------
 (3) SEC USE ONLY
-----------------------------------------------------------------------------
 (4) CITIZENSHIP OR PLACE OF ORGANIZATION
 United States
-----------------------------------------------------------------------------
NUMBER OF (5) SOLE VOTING POWER
 -0-
SHARES ______________________________________________________________

BENEFICIALLY (6) SHARED VOTING POWER
 18,964,512
OWNED BY ______________________________________________________________

EACH (7) SOLE DISPOSITIVE POWER
 -0-
REPORTING ______________________________________________________________

PERSON WITH (8) SHARED DISPOSITIVE POWER
 18,964,512
-----------------------------------------------------------------------------
 (9) AGGREGATE AMOUNT BENEFICIALLY OWNED
 BY EACH REPORTING PERSON
 18,964,512
-----------------------------------------------------------------------------
 (10) CHECK BOX IF THE AGGREGATE AMOUNT
 IN ROW (9) EXCLUDES CERTAIN SHARES ** [ ]
-----------------------------------------------------------------------------
 (11) PERCENT OF CLASS REPRESENTED
 BY AMOUNT IN ROW (9)
 11.19%
-----------------------------------------------------------------------------
 (12) TYPE OF REPORTING PERSON **
 IN
-----------------------------------------------------------------------------
 ** SEE INSTRUCTIONS BEFORE FILLING OUT!

CUSIP No. 48242W106 13G/A Page 6 of 10 Pages

The schedule 13G filed on May 17, 2007, is hereby amended and restated by this
Amendment No. 1 to the schedule 13G.

Item 1(a). Name of Issuer:

 The name of the issuer is KBR Inc. (the "Company").

Item 1(b). Address of Issuer's Principal Executive Offices:

 The Company's principal executive offices are located at 601 Jefferson
Street, Suite 3400, Houston, Texas 77002.

Item 2(a). Name of Person Filing:

 This statement is filed by:
 (i) Tontine Partners, L.P., a Delaware limited partnership ("TP")
 with respect to the shares of Common Stock directly owned by
 it;
 (ii) Tontine Management, L.L.C., a limited liability company
 organized under the laws of the State of Delaware ("TM"),
 with respect to the shares of Common Stock directly owned by
 TP;
 (iii) Tontine Overseas Associates, L.L.C., a limited liability
 company organized under the laws of the State of Delaware
 ("TOA"), which serves as investment manager to Tontine
 Overseas Fund, Ltd., a company organized under the laws of
 the Cayman Islands ("TOF"), and certain separately managed
 accounts, with respect to the shares of Common Stock owned by
 TOF and the separately managed accounts; and
 (iv) Jeffrey L. Gendell, a United States citizen ("Mr. Gendell"),
 with respect to the shares of Common Stock owned directly by
 TP, TOF and the separately managed accounts.

The foregoing persons are hereinafter sometimes collectively referred to as the
"Reporting Persons." Any disclosures herein with respect to persons other than
the Reporting Persons are made on information and belief after making inquiry to
the appropriate party.

Item 2(b). Address of Principal Business Office or, if None, Residence:

 The address of the business office of each of the Reporting Persons is 55
Railroad Avenue, Greenwich, Connecticut 06830.

Item 2(c). Citizenship:

 See Item 2(a) above.

CUSIP No. 48242W106 13G/A Page 7 of 10 Pages

Item 2(d). Title of Class of Securities:
 Common Stock, $0.001 par value (the "Common Stock")

Item 2(e). CUSIP Number: 48242W106

Item 3. If this statement is filed pursuant to Rules 13d-1(b) or 13d-2(b) or
(c), check whether the person filing is a:

 (a) [ ] Broker or dealer registered under Section 15 of the Act,

 (b) [ ] Bank as defined in Section 3(a)(6) of the Act,

 (c) [ ] Insurance Company as defined in Section 3(a)(19) of the
 Act,

 (d) [ ] Investment Company registered under Section 8 of the
 Investment Company Act of 1940,

 (e) [ ] Investment Adviser in accordance with Rule
 13d-1(b)(1)(ii)(E),

 (f) [ ] Employee Benefit Plan or Endowment Fund in accordance
 with Rule 13d-1 (b)(1)(ii)(F),

 (g) [ ] Parent Holding Company or control person in accordance
 with Rule 13d-1 (b)(1)(ii)(G),

 (h) [ ] Savings Association as defined in Section 3(b) of the
 Federal Deposit Insurance Act,

 (i) [ ] Church Plan that is excluded from the definition of an
 investment company under Section 3(c)(14) of the
 Investment Company Act of 1940,

 (j) [ ] Group, in accordance with Rule 13d-1(b)(1)(ii)(J).

 Not applicable.

Item 4. Ownership.

 A. Tontine Partners, L.P.
 (a) Amount beneficially owned: 11,901,751
 (b) Percent of class: 7.02% The percentages used herein and in the
 rest of Item 4 are calculated based upon the 169,421,587 shares
 of Common Stock issued and outstanding as of October 26 2007, as
 set forth in the Company's Schedule 10-Q filed for the quarterly
 period ended September 30, 2007.
 (c)(i) Sole power to vote or direct the vote: -0-
 (ii) Shared power to vote or direct the vote: 11,901,751
 (iii) Sole power to dispose or direct the disposition: -0-
 (iv) Shared power to dispose or direct the disposition:
 11,901,751

CUSIP No. 48242W106 13G/A Page 8 of 10 Pages

 B. Tontine Management, L.L.C.
 (a) Amount beneficially owned: 11,901,751
 (b) Percent of class: 7.02%
 (c)(i) Sole power to vote or direct the vote: -0-
 (ii) Shared power to vote or direct the vote: 11,901,751
 (iii) Sole power to dispose or direct the disposition: -0-
 (iv) Shared power to dispose or direct the disposition:
 11,901,751

 C. Tontine Overseas Associates, L.L.C.
 (a) Amount beneficially owned: 7,062,761
 (b) Percent of class: 4.17%
 (c)(i) Sole power to vote or direct the vote: -0-
 (ii) Shared power to vote or direct the vote: 7,062,761
 (iii) Sole power to dispose or direct the disposition: -0-
 (iv) Shared power to dispose or direct the disposition:
 7,062,761

 D. Jeffrey L. Gendell
 (a) Amount beneficially owned: 18,964,512
 (b) Percent of class: 11.19%
 (c)(i) Sole power to vote or direct the vote: -0-
 (ii) Shared power to vote or direct the vote: 18,964,512
 (iii) Sole power to dispose or direct the disposition: -0-
 (iv) Shared power to dispose or direct the disposition:
 18,964,512

Item 5. Ownership of Five Percent or Less of a Class.

 Not applicable.

CUSIP No. 48242W106 13G/A Page 9 of 10 Pages

Item 6. Ownership of More than Five Percent on Behalf of Another Person.

 TM, the general partner of TP, has the power to direct the affairs of TP,
including decisions respecting the disposition of the proceeds from the sale of
the shares. Mr. Gendell is the Managing Member of TM and TOA and in that
capacity directs their operations. Each of the clients of TOA, has the power to
direct the receipt of dividends from or the proceeds of the sale of such shares.

Item 7. Identification and Classification of the Subsidiary Which Acquired
the Security Being Reported on by the Parent Holding Company.

 Not applicable.


Item 8. Identification and Classification of Members of the Group.

 Not applicable.

Item 9. Notice of Dissolution of Group.

 Not applicable.

Item 10. Certification.

 Each of the Reporting Persons hereby makes the following certification:

 By signing below I certify that, to the best of my knowledge and
belief, the securities referred to above were not acquired and are not held for
the purpose of or with the effect of changing or influencing the control of the
issuer of the securities and were not acquired and are not held in connection
with or as a participant in any transaction having that purpose or effect.

CUSIP No. 48242W106 13G/A Page 10 of 10 Pages

SIGNATURES

After reasonable inquiry and to the best of our knowledge and belief, the
undersigned certify that the information set forth in this statement is true,
complete and correct.


DATED: January 25, 2008

 /s/ JEFFREY L. GENDELL
 ----------------------------------
 Jeffrey L. Gendell, individually, and as
 managing member of
 Tontine Management, L.L.C.,
 general partner of
 Tontine Partners, L.P., and as
 managing member of
 Tontine Overseas Associates, L.L.C.