EXHIBIT 10.1

EXECUTIVE PROFIT-SHARING INCENTIVE PLAN
As amended effective April 1, 2005

PURPOSE

The Board of Directors of USA Truck, Inc. (the “Company”) has established this Executive Profit-Sharing Incentive Plan (the “Plan”) in order to provide incentives to the Company’s executive officers to provide their best efforts on behalf of the Company by rewarding them for contributing to the Company’s success by paying them specified portions of the Company’s income before taxes and before deduction of the amounts paid under the Plan (“pre-tax income”).

QUALIFICATIONS

An amount equal to five percent (5%) of the Company’s pre-tax income will be placed into the Executive Profit Sharing Incentive Pool (“Incentive Pool”) annually for potential distribution pursuant to this Plan to all persons serving as executive officers of the Company during each fiscal year. If the conditions set forth in this Plan are met for the fiscal year, then the Incentive Pool will be distributed to participants, pro rata in proportion to their total base salaries for such fiscal year, and subject to the maximum incentive amounts established for each participant by the Executive Compensation Committee of the Board of Directors (“Compensation Committee”) in accordance with this Plan. Should a participant work only pa