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  <xs:element id="jbsay_GainRecognisedInBargainPurchaseTransactionAdjusted" abstract="false" name="GainRecognisedInBargainPurchaseTransactionAdjusted" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_BasisOfPreparationAbstract" abstract="true" name="BasisOfPreparationAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_RecoverableTaxesAbstract" abstract="true" name="RecoverableTaxesAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_DisclosureOfRecoverableTaxesExplanatoryTextBlock" abstract="false" name="DisclosureOfRecoverableTaxesExplanatoryTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_InvestmentsInEquityAccountedInvesteesAssociatesAndJointVentureAbstract" abstract="true" name="InvestmentsInEquityAccountedInvesteesAssociatesAndJointVentureAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_TradeAccountsPayableAbstract" abstract="true" name="TradeAccountsPayableAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_LoansAndFinancingAbstract" abstract="true" name="LoansAndFinancingAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_IncomeAndOtherTaxesPayableAbstract" abstract="true" name="IncomeAndOtherTaxesPayableAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_IncomeAndOtherTaxesPayableTextBlock" abstract="false" name="IncomeAndOtherTaxesPayableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_DisclosureOfPayrollAndSocialChargesExplanatoryAbstract" abstract="true" name="DisclosureOfPayrollAndSocialChargesExplanatoryAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_DisclosureOfPayrollAndSocialChargesExplanatoryTextBlock" abstract="false" name="DisclosureOfPayrollAndSocialChargesExplanatoryTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_NetFinanceExpenseAbstract" abstract="true" name="NetFinanceExpenseAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_SupplementalFinancialInformationAbstract" abstract="true" name="SupplementalFinancialInformationAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_DescriptionOfNewStandardsAmendmentsAndInterpretationsPolicyTextBlock" abstract="false" name="DescriptionOfNewStandardsAmendmentsAndInterpretationsPolicyTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_DetailedInformationAboutCashCashEquivalentsAndMarginCashExplanatoryTableTextBlock" abstract="false" name="DetailedInformationAboutCashCashEquivalentsAndMarginCashExplanatoryTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_DisclosureOfAgeAccountsReceivableAlongWithTheExpectedCreditLossesAndPresentValueAdjustmentExplanatoryTableTextBlock" abstract="false" name="DisclosureOfAgeAccountsReceivableAlongWithTheExpectedCreditLossesAndPresentValueAdjustmentExplanatoryTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_DisclosureOfInventoriesExplanatoryTableTextBlock" abstract="false" name="DisclosureOfInventoriesExplanatoryTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_DisclosureOfChangesInBiologicalAssetsTableTextBlock" abstract="false" name="DisclosureOfChangesInBiologicalAssetsTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_DetailedInformationAboutRecoverableTaxesExplanatoryTableTextBlock" abstract="false" name="DetailedInformationAboutRecoverableTaxesExplanatoryTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_DisclosureOfDeferredTaxIncomeAndSocialContributionTableTextBlock" abstract="false" name="DisclosureOfDeferredTaxIncomeAndSocialContributionTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_DisclosureOfReconciliationOfEffectiveTaxRateExplanatoryTableTextBlock" abstract="false" name="DisclosureOfReconciliationOfEffectiveTaxRateExplanatoryTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_ChangeInInvestmentsTableTextBlock" abstract="false" name="ChangeInInvestmentsTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_DisclosureOfChangesInPropertyPlantAndEquipmentExplanatoryTableTextBlock" abstract="false" name="DisclosureOfChangesInPropertyPlantAndEquipmentExplanatoryTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_DisclosureOfAdditionalInformationAboutChangesInRightOfUseAssetExplanatoryTableTextBlock" abstract="false" name="DisclosureOfAdditionalInformationAboutChangesInRightOfUseAssetExplanatoryTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_DisclosureOfLeaseLiabilitiesExplanatoryTableTextBlock" abstract="false" name="DisclosureOfLeaseLiabilitiesExplanatoryTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_DisclosureOfChangesInLeaseLiabilityExplanatoryTableTextBlock" abstract="false" name="DisclosureOfChangesInLeaseLiabilityExplanatoryTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_ProfitOrLossAsLeaseExpenseTableTextBlock" abstract="false" name="ProfitOrLossAsLeaseExpenseTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_DisclosureOfGuaranteesAndContractualRestrictionsTableTextBlock" abstract="false" name="DisclosureOfGuaranteesAndContractualRestrictionsTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_DisclosureOfIncomeAndOtherTaxesPayableExplanatoryTableTextBlock" abstract="false" name="DisclosureOfIncomeAndOtherTaxesPayableExplanatoryTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_DisclosureOfPayrollAndSocialChargesAreComprisedExplanatoryTableTextBlock" abstract="false" name="DisclosureOfPayrollAndSocialChargesAreComprisedExplanatoryTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_DisclosureOfBreakdownLiabilitiesTableTextBlock" abstract="false" name="DisclosureOfBreakdownLiabilitiesTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_DisclosureOfRevenueBySignificantCategoryTableTextBlock" abstract="false" name="DisclosureOfRevenueBySignificantCategoryTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_ScheduleOfAssetsAndLiabilitiesExposedToFloatingInterestRatesTableTextBlock" abstract="false" name="ScheduleOfAssetsAndLiabilitiesExposedToFloatingInterestRatesTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_ScheduleOfContractsExposureScenarioTableTextBlock" abstract="false" name="ScheduleOfContractsExposureScenarioTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_ScheduleOfSensitivityAnalysisFairValueAssetAndLiabilityTableTextBlock" abstract="false" name="ScheduleOfSensitivityAnalysisFairValueAssetAndLiabilityTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_ScheduleOfExposureTableTextBlock" abstract="false" name="ScheduleOfExposureTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_ScheduleOfFutureContractsTableTextBlock" abstract="false" name="ScheduleOfFutureContractsTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_ScheduleOfExposureInCommoditiesTableTextBlock" abstract="false" name="ScheduleOfExposureInCommoditiesTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_ScheduleOfContractualObligationAmountsFromFinancialLiabilitiesTableTextBlock" abstract="false" name="ScheduleOfContractualObligationAmountsFromFinancialLiabilitiesTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_ScheduleOfConsolidatedStatementsOfFinancialPositionTextBlock" abstract="false" name="ScheduleOfConsolidatedStatementsOfFinancialPositionTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_ScheduleOfConsolidatedStatementsOfIncomeTableTextBlock" abstract="false" name="ScheduleOfConsolidatedStatementsOfIncomeTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_ScheduleOfConsolidatedStatementsOfComprehensiveIncomeTableTextBlock" abstract="false" name="ScheduleOfConsolidatedStatementsOfComprehensiveIncomeTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/>
  <xs:element id="jbsay_BackgroundInformationDetailsTable" abstract="true" name="BackgroundInformationDetailsTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_DanantaraInvestmentManagementMember" abstract="true" name="DanantaraInvestmentManagementMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_JBSS.A.Member" abstract="true" name="JBSS.A.Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_VIVAHoldingMember" abstract="true" name="VIVAHoldingMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_WalkersDeliSausageCompanyMember" abstract="true" name="WalkersDeliSausageCompanyMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_FloraProdutosDeHigieneELimpezaSAMember" abstract="true" name="FloraProdutosDeHigieneELimpezaSAMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_CanalRuralMember" abstract="true" name="CanalRuralMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_SeniorNotes4.750Due2034Member" abstract="true" name="SeniorNotes4.750Due2034Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_SeniorNotesDue2037And2057Member" abstract="true" name="SeniorNotesDue2037And2057Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_NonAdjustingEventsAfterReportingPeriodMember" abstract="true" name="NonAdjustingEventsAfterReportingPeriodMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_WesleyBatistaFilhoMember" abstract="true" name="WesleyBatistaFilhoMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_GilbertoTomazoniMember" abstract="true" name="GilbertoTomazoniMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_BackgroundInformationDetailsLineItems" abstract="true" name="BackgroundInformationDetailsLineItems" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_DebtInstrumentsIssuedNumberOfBonds" abstract="false" name="DebtInstrumentsIssuedNumberOfBonds" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
  <xs:element id="jbsay_DebtInstrumentUnitFaceValue" abstract="false" name="DebtInstrumentUnitFaceValue" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="dtr-types1:perShareItemType"/>
  <xs:element id="jbsay_DebtInstrumentFaceValue" abstract="false" name="DebtInstrumentFaceValue" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_CommitmentToInvestInJointVenture" abstract="false" name="CommitmentToInvestInJointVenture" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_TunureAtCompany" abstract="false" name="TunureAtCompany" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/>
  <xs:element id="jbsay_YearsServedAtCompany" abstract="false" name="YearsServedAtCompany" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/>
  <xs:element id="jbsay_BusinessCombinationNonAffiliatedFixedExchangeRatio" abstract="false" name="BusinessCombinationNonAffiliatedFixedExchangeRatio" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:sharesItemType"/>
  <xs:element id="jbsay_ProportionOfOwnershipInterestsOfSubsidiaries" abstract="false" name="ProportionOfOwnershipInterestsOfSubsidiaries" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:pureItemType"/>
  <xs:element id="jbsay_BankCertificatesOfDeposit" abstract="false" name="BankCertificatesOfDeposit" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_NationalTreasuryBills" abstract="false" name="NationalTreasuryBills" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_MarginCashAbstract" abstract="true" name="MarginCashAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_MarginInvestments" abstract="false" name="MarginInvestments" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_InvestmentsInTreasuryBills" abstract="false" name="InvestmentsInTreasuryBills" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_MarginCash" abstract="false" name="MarginCash" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_TradeAccountsReceivableScheduleofTradeAccountsReceivableDetailsTable" abstract="true" name="TradeAccountsReceivableScheduleofTradeAccountsReceivableDetailsTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_OverdueReceivablesAxis" abstract="true" name="OverdueReceivablesAxis" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:dimensionItem" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_OverdueReceivablesDomainDomain" abstract="true" name="OverdueReceivablesDomainDomain" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_FromOneToThirtyDaysMember" abstract="true" name="FromOneToThirtyDaysMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_FromThirtyOneToSixtyDaysMember" abstract="true" name="FromThirtyOneToSixtyDaysMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_FromSixtyOneToNinetyDaysMember" abstract="true" name="FromSixtyOneToNinetyDaysMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_AboveNinetyDaysMember" abstract="true" name="AboveNinetyDaysMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_TradeAccountsReceivableScheduleofTradeAccountsReceivableDetailsLineItems" abstract="true" name="TradeAccountsReceivableScheduleofTradeAccountsReceivableDetailsLineItems" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_CurrentReceivablesAbstract" abstract="true" name="CurrentReceivablesAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_CurrentTradeReceivable" abstract="false" name="CurrentTradeReceivable" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_OverdueReceivablesAbstract" abstract="true" name="OverdueReceivablesAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_ChangesInExpectedCreditLossInitialBalance" abstract="false" name="ChangesInExpectedCreditLossInitialBalance" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_WriteoffsChangesInExpectedCreditLosses" abstract="false" name="WriteoffsChangesInExpectedCreditLosses" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_ClosingBalanceOfChangesInExpectedCreditLossInitial" abstract="false" name="ClosingBalanceOfChangesInExpectedCreditLossInitial" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_IncreaseByReproductionbornAndCostToReachMaturityCurrent" abstract="false" name="IncreaseByReproductionbornAndCostToReachMaturityCurrent" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_IncreaseByReproductionbornAndCostToReachMaturityNoncurrent" abstract="false" name="IncreaseByReproductionbornAndCostToReachMaturityNoncurrent" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_ReductionForSlaughterSaleOrConsumptionCurrent" abstract="false" name="ReductionForSlaughterSaleOrConsumptionCurrent" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_ReductionForSlaughterSaleOrConsumptionNoncurrent" abstract="false" name="ReductionForSlaughterSaleOrConsumptionNoncurrent" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_PurchasesCurrent" abstract="false" name="PurchasesCurrent" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_PurchasesNoncurrent" abstract="false" name="PurchasesNoncurrent" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_FairValueAdjustmentsCurrent" abstract="false" name="FairValueAdjustmentsCurrent" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_FairValueAdjustmentsNoncurrent" abstract="false" name="FairValueAdjustmentsNoncurrent" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_ReclassificationFromNoncurrentToCurrentCurrent" abstract="false" name="ReclassificationFromNoncurrentToCurrentCurrent" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_ReclassificationFromNoncurrentToCurrentNoncurrent" abstract="false" name="ReclassificationFromNoncurrentToCurrentNoncurrent" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_ExchangeRateVariationCurrent" abstract="false" name="ExchangeRateVariationCurrent" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_ExchangeRateVariationNoncurrent" abstract="false" name="ExchangeRateVariationNoncurrent" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_AmortizationCurrent" abstract="false" name="AmortizationCurrent" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_ChangesInFairValueIncludingAmortizationOfBreedersNoncurrent" abstract="false" name="ChangesInFairValueIncludingAmortizationOfBreedersNoncurrent" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_ValueAddedTaxOnSalesAndServices" abstract="false" name="ValueAddedTaxOnSalesAndServices" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_SocialContributionOnBillings" abstract="false" name="SocialContributionOnBillings" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_WithholdingIncomeTax" abstract="false" name="WithholdingIncomeTax" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_ExciseTax" abstract="false" name="ExciseTax" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_Reintegra" abstract="false" name="Reintegra" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_RecoverableTaxes" abstract="false" name="RecoverableTaxes" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_RecoverableTaxesCurrent" abstract="false" name="RecoverableTaxesCurrent" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_RecoverableTaxesNonCurrent" abstract="false" name="RecoverableTaxesNonCurrent" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_RelatedPartyTransactionsScheduleofRelatedPartyReceivablesDetailsTable" abstract="true" name="RelatedPartyTransactionsScheduleofRelatedPartyReceivablesDetailsTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_LaguzIFundoDeInvestimentoMember" abstract="true" name="LaguzIFundoDeInvestimentoMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_JFInvestimentosSAMember" abstract="true" name="JFInvestimentosSAMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_JBSSAJBSCompanyMember" abstract="true" name="JBSSAJBSCompanyMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_RelatedPartyTransactionsAxis" abstract="true" name="RelatedPartyTransactionsAxis" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:dimensionItem" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_RelatedPartyTransactionsDomain" abstract="true" name="RelatedPartyTransactionsDomain" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_SettlementAgreementMember" abstract="true" name="SettlementAgreementMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_PurchaseOfAPlantMember" abstract="true" name="PurchaseOfAPlantMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_NetIncomeRelatedPartyTransactions" abstract="false" name="NetIncomeRelatedPartyTransactions" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_RelatedPartyTransactionNumberOfInstallments" abstract="false" name="RelatedPartyTransactionNumberOfInstallments" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
  <xs:element id="jbsay_RelatedPartyTransactionCreditRightsDiscount" abstract="false" name="RelatedPartyTransactionCreditRightsDiscount" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="dtr-types1:percentItemType"/>
  <xs:element id="jbsay_RelatedPartyTransactionsDetailsTable" abstract="true" name="RelatedPartyTransactionsDetailsTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_CertificadoDeDepsitoInterbancrioMember" abstract="true" name="CertificadoDeDepsitoInterbancrioMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_RelatedPartyTransactionsDetailsLineItems" abstract="true" name="RelatedPartyTransactionsDetailsLineItems" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_AssignedReceivables" abstract="false" name="AssignedReceivables" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_LossFromSaleOfReceivables" abstract="false" name="LossFromSaleOfReceivables" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_KeyManagementPersonnelCompensationVariableCashAndStockBasedCompensation" abstract="false" name="KeyManagementPersonnelCompensationVariableCashAndStockBasedCompensation" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_IncomeTaxesScheduleofDeferredTaxIncomeandSocialContributionDetailsTable" abstract="true" name="IncomeTaxesScheduleofDeferredTaxIncomeandSocialContributionDetailsTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_TaxLossAndNegativeSocialContributionBaseMember" abstract="true" name="TaxLossAndNegativeSocialContributionBaseMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_ExpectedCreditLossesOnTradeAccountsReceivableMember" abstract="true" name="ExpectedCreditLossesOnTradeAccountsReceivableMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_ProvisionsForContingenciesMember" abstract="true" name="ProvisionsForContingenciesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_FairValueAdjustmentMember" abstract="true" name="FairValueAdjustmentMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_TaxCreditsForeignSubsidiariesMember" abstract="true" name="TaxCreditsForeignSubsidiariesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_ShareBasedPaymentMember" abstract="true" name="ShareBasedPaymentMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_ProvisionForWorkAccidentInsuranceForeignSubsidiariesMember" abstract="true" name="ProvisionForWorkAccidentInsuranceForeignSubsidiariesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_PensionPlanForeignSubsidiariesMember" abstract="true" name="PensionPlanForeignSubsidiariesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_TradeAccountsPayableAccrualMember" abstract="true" name="TradeAccountsPayableAccrualMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_NonDeductibleInterestPortionMember" abstract="true" name="NonDeductibleInterestPortionMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_GoodwillAmortizationMember" abstract="true" name="GoodwillAmortizationMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_BusinessCombinationMember" abstract="true" name="BusinessCombinationMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_InventoryValuationMember" abstract="true" name="InventoryValuationMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_HedgeOperationsMember" abstract="true" name="HedgeOperationsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_RealizationOfOtherReservesMember" abstract="true" name="RealizationOfOtherReservesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_AcceleratedDepreciationAndAmortizationMember" abstract="true" name="AcceleratedDepreciationAndAmortizationMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_CutOffAdjustmentssalesMember" abstract="true" name="CutOffAdjustmentssalesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_DeferredTaxesNetMember" abstract="true" name="DeferredTaxesNetMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_DeferredIncomeTaxLineItems" abstract="true" name="DeferredIncomeTaxLineItems" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_DeferredTaxAssetExchangeRateVariation" abstract="false" name="DeferredTaxAssetExchangeRateVariation" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_DeferredTaxOtherAdjustments" abstract="false" name="DeferredTaxOtherAdjustments" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_BrazilianStatutoryCorporateTaxRate" abstract="false" name="BrazilianStatutoryCorporateTaxRate" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:percentItemType"/>
  <xs:element id="jbsay_ExpectedTaxExpense" abstract="false" name="ExpectedTaxExpense" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_NonTaxableTaxBenefits" abstract="false" name="NonTaxableTaxBenefits" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_ProfitsTaxedByForeignJurisdictions" abstract="false" name="ProfitsTaxedByForeignJurisdictions" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_DeferredTaxExpenseIncomeUnrecognisedInProfitOrLoss" abstract="false" name="DeferredTaxExpenseIncomeUnrecognisedInProfitOrLoss" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_DividendsPaidAbroad" abstract="false" name="DividendsPaidAbroad" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_NonTaxableInterestForeignSubsidiaries" abstract="false" name="NonTaxableInterestForeignSubsidiaries" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_DonationsAndSocialPrograms" abstract="false" name="DonationsAndSocialPrograms" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_InterestOnTaxCredits" abstract="false" name="InterestOnTaxCredits" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_WithholdingTaxExpense" abstract="false" name="WithholdingTaxExpense" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_OtherPermanentDifferences" abstract="false" name="OtherPermanentDifferences" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_CurrentAndDeferredIncomeTaxExpense" abstract="false" name="CurrentAndDeferredIncomeTaxExpense" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_DeferredIncomeTax" abstract="false" name="DeferredIncomeTax" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_EffectiveIncomeTaxRate" abstract="false" name="EffectiveIncomeTaxRate" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:percentItemType"/>
  <xs:element id="jbsay_DisclosureOfInvestmentsInAssociatesAndJointVenturesTable" abstract="true" name="DisclosureOfInvestmentsInAssociatesAndJointVenturesTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_MeatSnacksPartnersDoBrasilLtdaMeatSnacksMember" abstract="true" name="MeatSnacksPartnersDoBrasilLtdaMeatSnacksMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_JBSOntarioMember" abstract="true" name="JBSOntarioMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_BirlaSocietaAgricolaSrlMember" abstract="true" name="BirlaSocietaAgricolaSrlMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_MantiqueiraAlimentosS.A.Member" abstract="true" name="MantiqueiraAlimentosS.A.Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_MantiqueiraInternationalB.V.Member" abstract="true" name="MantiqueiraInternationalB.V.Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_DisclosureOfInvestmentsInAssociatesAndJointVenturesLineItems" abstract="true" name="DisclosureOfInvestmentsInAssociatesAndJointVenturesLineItems" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_InvestmentsAccountedForUsingEquityMethodAdjusted" abstract="false" name="InvestmentsAccountedForUsingEquityMethodAdjusted" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_ProfitDistributionOnInvestments" abstract="false" name="ProfitDistributionOnInvestments" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_ExchangeVariation" abstract="false" name="ExchangeVariation" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_ChangeInEquityOfInvesteesEquityMethod" abstract="false" name="ChangeInEquityOfInvesteesEquityMethod" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_ProportionateShareOfIncomeEquityMethod" abstract="false" name="ProportionateShareOfIncomeEquityMethod" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_PropertyPlantandEquipmentScheduleofChangesinPropertyPlantandEquipmentDetailsTable" abstract="true" name="PropertyPlantandEquipmentScheduleofChangesinPropertyPlantandEquipmentDetailsTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_FacilitiesMember" abstract="true" name="FacilitiesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipments" abstract="false" name="AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipments" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_CapitalizationRate" abstract="false" name="CapitalizationRate" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:percentItemType"/>
  <xs:element id="jbsay_AverageDiscountRateUsedForMeasuringLeaseLiabilities" abstract="false" name="AverageDiscountRateUsedForMeasuringLeaseLiabilities" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:percentItemType"/>
  <xs:element id="jbsay_LeasesScheduleofChangesintheRightofUseAssetDetailsTable" abstract="true" name="LeasesScheduleofChangesintheRightofUseAssetDetailsTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_GrowingFacilitiesMember" abstract="true" name="GrowingFacilitiesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_MachineryAndEquipmentsMember" abstract="true" name="MachineryAndEquipmentsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_OperatingPlantsMember" abstract="true" name="OperatingPlantsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_ConcessionAgreementMember" abstract="true" name="ConcessionAgreementMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_ScheduleOfChangesInRightOfUseAssetLineItems" abstract="true" name="ScheduleOfChangesInRightOfUseAssetLineItems" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_AdditionsToRightOfUseAsset" abstract="false" name="AdditionsToRightOfUseAsset" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_TerminatedContracts" abstract="false" name="TerminatedContracts" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_AmortizationRightOfUseAsset" abstract="false" name="AmortizationRightOfUseAsset" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_ExchangeRateVariationRightOfUseAsset" abstract="false" name="ExchangeRateVariationRightOfUseAsset" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_TaxImpactOfAdditionsToRightOfUseAsset" abstract="false" name="TaxImpactOfAdditionsToRightOfUseAsset" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_AdditionsLeaseLiability" abstract="false" name="AdditionsLeaseLiability" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_InterestAccrual" abstract="false" name="InterestAccrual" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_LeasePayments" abstract="false" name="LeasePayments" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_TerminatedContractsLeaseLiability" abstract="false" name="TerminatedContractsLeaseLiability" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_ExchangeRateVariationLeaseLiability" abstract="false" name="ExchangeRateVariationLeaseLiability" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_LeaseExpense" abstract="false" name="LeaseExpense" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_IntangibleAssetsScheduleofChangesinIntangibleAssetsDetailsTable" abstract="true" name="IntangibleAssetsScheduleofChangesinIntangibleAssetsDetailsTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_AmortizingMember" abstract="true" name="AmortizingMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_NonAmortizingMember" abstract="true" name="NonAmortizingMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_TrademarkMember" abstract="true" name="TrademarkMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_CustomerRelationshipMember" abstract="true" name="CustomerRelationshipMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_SupplierContractsMember" abstract="true" name="SupplierContractsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_OthersMember" abstract="true" name="OthersMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_WaterRightsMember" abstract="true" name="WaterRightsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_IntangibleAssetsMember" abstract="true" name="IntangibleAssetsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_IntangibleAssetsScheduleofChangesinIntangibleAssetsDetailsLineItems" abstract="true" name="IntangibleAssetsScheduleofChangesinIntangibleAssetsDetailsLineItems" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_AmortizingAndNonAmortizingAbstract" abstract="true" name="AmortizingAndNonAmortizingAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_DisposalsIntangibleAssets" abstract="false" name="DisposalsIntangibleAssets" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_BusinessCombinationsAdjustments" abstract="false" name="BusinessCombinationsAdjustments" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_Commodities" abstract="false" name="Commodities" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_MaterialAndServices" abstract="false" name="MaterialAndServices" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_FinishedGoods1" abstract="false" name="FinishedGoods1" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_PresentValueAdjustmentTradePayable" abstract="false" name="PresentValueAdjustmentTradePayable" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_SupplyChainFinanceCosts" abstract="false" name="SupplyChainFinanceCosts" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_TransactionAmount" abstract="false" name="TransactionAmount" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_LoansandFinancingScheduleofLoansandFinancingDetailsTable" abstract="true" name="LoansandFinancingScheduleofLoansandFinancingDetailsTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_ACCAdvancesOnExchangeContractsMember" abstract="true" name="ACCAdvancesOnExchangeContractsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_ExportCreditNoteMember" abstract="true" name="ExportCreditNoteMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_WorkingCapital7.28Member" abstract="true" name="WorkingCapital7.28Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_WorkingCapital3.63Member" abstract="true" name="WorkingCapital3.63Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_CRAAgribusinessCreditReceivableCertificatesMember" abstract="true" name="CRAAgribusinessCreditReceivableCertificatesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_LivestockFinancingMember" abstract="true" name="LivestockFinancingMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_PrepaymentMember" abstract="true" name="PrepaymentMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_NotesBondsMember" abstract="true" name="NotesBondsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_OtherForeignCurrencyMember" abstract="true" name="OtherForeignCurrencyMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_RevolvingCredit4.01Member" abstract="true" name="RevolvingCredit4.01Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_RevolvingCredit5.515.70Member" abstract="true" name="RevolvingCredit5.515.70Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_RuralCreditMember" abstract="true" name="RuralCreditMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_WorkingCapitalEurosMember" abstract="true" name="WorkingCapitalEurosMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_CDCDirectConsumerCreditMember" abstract="true" name="CDCDirectConsumerCreditMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_DebenturesMember" abstract="true" name="DebenturesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_OtherLocalCurrencyMember" abstract="true" name="OtherLocalCurrencyMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_ForeignCurrencyMember" abstract="true" name="ForeignCurrencyMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_LocalCurrencyMember" abstract="true" name="LocalCurrencyMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_ForeignAndLocalCurrency" abstract="false" name="ForeignAndLocalCurrency" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_Indexer" abstract="false" name="Indexer" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_PaymentTermsnonCurrentDebt" abstract="false" name="PaymentTermsnonCurrentDebt" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_FinancingExpensesCurrent" abstract="false" name="FinancingExpensesCurrent" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_FinancingExpensesNoncurrent" abstract="false" name="FinancingExpensesNoncurrent" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_LoansandFinancingDetailsTable" abstract="true" name="LoansandFinancingDetailsTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_LoansandFinancingDetailsLineItems" abstract="true" name="LoansandFinancingDetailsLineItems" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_RevolvingCreditFacilities" abstract="false" name="RevolvingCreditFacilities" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_LoansandFinancingScheduleofNonCurrentPortionofthePrincipalPaymentofLoansandFinancingDetailsTable" abstract="true" name="LoansandFinancingScheduleofNonCurrentPortionofthePrincipalPaymentofLoansandFinancingDetailsTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_ScheduleOfNonCurrentPortionOfThePrincipalPaymentOfLoansAndFinancingLineItems" abstract="true" name="ScheduleOfNonCurrentPortionOfThePrincipalPaymentOfLoansAndFinancingLineItems" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_TaxesPayableInInstallments" abstract="false" name="TaxesPayableInInstallments" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_PISAndCOFINSTaxPayable" abstract="false" name="PISAndCOFINSTaxPayable" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_WithholdingIncomeTaxes" abstract="false" name="WithholdingIncomeTaxes" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_PropertyTaxesAndOthers" abstract="false" name="PropertyTaxesAndOthers" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_IncomeAndOtherTaxesPayableSubtotal" abstract="false" name="IncomeAndOtherTaxesPayableSubtotal" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_IncomeTaxesPayable" abstract="false" name="IncomeTaxesPayable" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_IncomeAndOtherTaxesPayableTotal" abstract="false" name="IncomeAndOtherTaxesPayableTotal" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_PayrollandSocialChargesScheduleofPayrollandSocialChargesDetailsTable" abstract="true" name="PayrollandSocialChargesScheduleofPayrollandSocialChargesDetailsTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_PayrollAndSocialChargesMember" abstract="true" name="PayrollAndSocialChargesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_ScheduleOfPayrollAndSocialChargesLineItems" abstract="true" name="ScheduleOfPayrollAndSocialChargesLineItems" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_SocialChargesInstallments" abstract="false" name="SocialChargesInstallments" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_BonusAndVacationAlongWithRelatedSocialCharges" abstract="false" name="BonusAndVacationAlongWithRelatedSocialCharges" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_SalariesAndRelatedSocialCharges" abstract="false" name="SalariesAndRelatedSocialCharges" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_PayrollAndSocialChargesOthers" abstract="false" name="PayrollAndSocialChargesOthers" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_PayrollAndSocialCharges" abstract="false" name="PayrollAndSocialCharges" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_Breakdown1Abstract" abstract="true" name="Breakdown1Abstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_LaborTaxesPayable" abstract="false" name="LaborTaxesPayable" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_InstallmentCompositionAmount" abstract="false" name="InstallmentCompositionAmount" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_OutstandingInstallmentAmount" abstract="false" name="OutstandingInstallmentAmount" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_ProvisionsforLegalProceedingsScheduleofBreakdownLiabilitiesDetailsTable" abstract="true" name="ProvisionsforLegalProceedingsScheduleofBreakdownLiabilitiesDetailsTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_BreakdownLiabilitiesMember" abstract="true" name="BreakdownLiabilitiesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_ProvisionsforLegalProceedingsScheduleofBreakdownLiabilitiesDetailsLineItems" abstract="true" name="ProvisionsforLegalProceedingsScheduleofBreakdownLiabilitiesDetailsLineItems" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_ProvisionsforLegalProceedingsScheduleofChangesinProvisionsDetailsTable" abstract="true" name="ProvisionsforLegalProceedingsScheduleofChangesinProvisionsDetailsTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_OthersJurisdictionsMember" abstract="true" name="OthersJurisdictionsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_LaborChangesInProvisionsMember" abstract="true" name="LaborChangesInProvisionsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_CivilChangesInProvisionsMember" abstract="true" name="CivilChangesInProvisionsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_TaxAndSocialSecurityChangesInProvisionMember" abstract="true" name="TaxAndSocialSecurityChangesInProvisionMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_AdditionalProvisionsOtherProvisionsAdjusted" abstract="false" name="AdditionalProvisionsOtherProvisionsAdjusted" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_IncreaseDecreaseInExistingProvisionsOtherProvisions1" abstract="false" name="IncreaseDecreaseInExistingProvisionsOtherProvisions1" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_NetRevenueScheduleofRevenuebySignificantCategoryDetailsTable" abstract="true" name="NetRevenueScheduleofRevenuebySignificantCategoryDetailsTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_DomesticSalesMember" abstract="true" name="DomesticSalesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_ExportSalesMember" abstract="true" name="ExportSalesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_ScheduleOfRevenueBySignificantCategoryLineItems" abstract="true" name="ScheduleOfRevenueBySignificantCategoryLineItems" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_ExchangeRateVariationInFinancialExpenses" abstract="false" name="ExchangeRateVariationInFinancialExpenses" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_NumberOfReportablesSegments" abstract="false" name="NumberOfReportablesSegments" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
  <xs:element id="jbsay_NumberOfHogFarms" abstract="false" name="NumberOfHogFarms" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
  <xs:element id="jbsay_NumberOfFeedMills" abstract="false" name="NumberOfFeedMills" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
  <xs:element id="jbsay_OperatingSegmentsScheduleofOperatingSegmentDetailsTable" abstract="true" name="OperatingSegmentsScheduleofOperatingSegmentDetailsTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_BrazilSegmentMember" abstract="true" name="BrazilSegmentMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_SearaMember" abstract="true" name="SearaMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_BeefNorthAmericaMember" abstract="true" name="BeefNorthAmericaMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_USAPorkMember" abstract="true" name="USAPorkMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_PilgrimsPrideMember" abstract="true" name="PilgrimsPrideMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_AustraliaSegmentMember" abstract="true" name="AustraliaSegmentMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_RevenueFromExternalCustomers" abstract="false" name="RevenueFromExternalCustomers" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_IntersegmentRevenue" abstract="false" name="IntersegmentRevenue" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_AdjustedEBITDA" abstract="false" name="AdjustedEBITDA" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_SharesOfProfitOfEquityAccountedInvesteesNetOfTax" abstract="false" name="SharesOfProfitOfEquityAccountedInvesteesNetOfTax" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_DonationsAndSocialProgram" abstract="false" name="DonationsAndSocialProgram" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_ImpairmentOfAssets" abstract="false" name="ImpairmentOfAssets" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_ExpenseOfRestructuringActivity" abstract="false" name="ExpenseOfRestructuringActivity" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_FiscalPaymentsSpecialProgram" abstract="false" name="FiscalPaymentsSpecialProgram" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_AvianInfluenzaLosses" abstract="false" name="AvianInfluenzaLosses" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_ClosureOfPlants" abstract="false" name="ClosureOfPlants" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_TotalAdjustedEBITDAForOperatingSegments" abstract="false" name="TotalAdjustedEBITDAForOperatingSegments" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_OperatingSegmentsScheduleofNetRevenueandTotalAssetsBasedonGeographyDetailsTable" abstract="true" name="OperatingSegmentsScheduleofNetRevenueandTotalAssetsBasedonGeographyDetailsTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_MexicoAndCanadaMember" abstract="true" name="MexicoAndCanadaMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_MinorRegionsMember" abstract="true" name="MinorRegionsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_ExpensesbyNatureScheduleofExpensesbyNatureDetailsTable" abstract="true" name="ExpensesbyNatureScheduleofExpensesbyNatureDetailsTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_StatementOfIncomeMember" abstract="true" name="StatementOfIncomeMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_SellingMember" abstract="true" name="SellingMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_FreightAndSellingExpenses" abstract="false" name="FreightAndSellingExpenses" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_FeesServicesPurchasedAndGeneralExpenses" abstract="false" name="FeesServicesPurchasedAndGeneralExpenses" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_DOJDepartmentOfJusticeAndAntitrustAgreements" abstract="false" name="DOJDepartmentOfJusticeAndAntitrustAgreements" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_CarbonCredit" abstract="false" name="CarbonCredit" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_RestructuringAmount" abstract="false" name="RestructuringAmount" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_LossOnSaleOfAssets" abstract="false" name="LossOnSaleOfAssets" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_FairValueThroughProfitOrLoss1Abstract" abstract="true" name="FairValueThroughProfitOrLoss1Abstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_FinancialInvestments" abstract="false" name="FinancialInvestments" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_NationalTreasuryBillsAdjusted" abstract="false" name="NationalTreasuryBillsAdjusted" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_FairValueThroughOtherComprehensiveIncomeAbstract" abstract="true" name="FairValueThroughOtherComprehensiveIncomeAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_InvestmentInFinancialAssetsAtFairValue" abstract="false" name="InvestmentInFinancialAssetsAtFairValue" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_AmortizedCost2Abstract" abstract="true" name="AmortizedCost2Abstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_FinancialInvestmentsAmortizedCost" abstract="false" name="FinancialInvestmentsAmortizedCost" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_AmortizedCostAbstract" abstract="true" name="AmortizedCostAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_FairValueThroughProfitOrLossAbstract" abstract="true" name="FairValueThroughProfitOrLossAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_DerivativeLiabilitiesFairValueThroughOtherComprehensiveIncome" abstract="false" name="DerivativeLiabilitiesFairValueThroughOtherComprehensiveIncome" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_FairValueOfPrincipalAmount" abstract="false" name="FairValueOfPrincipalAmount" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_RiskManagementandFinancialInstrumentsScheduleofAssetsandLiabilitiesExposedtoFloatingInterestRatesDetailsTable" abstract="true" name="RiskManagementandFinancialInstrumentsScheduleofAssetsandLiabilitiesExposedtoFloatingInterestRatesDetailsTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_CreditNoteExportMember" abstract="true" name="CreditNoteExportMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_RuralCreditNotePrefixedMember" abstract="true" name="RuralCreditNotePrefixedMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_RelatedPartyTransactionsMember" abstract="true" name="RelatedPartyTransactionsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_CDBDIBankCertificatesOfDepositMember" abstract="true" name="CDBDIBankCertificatesOfDepositMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_MarginCashMember" abstract="true" name="MarginCashMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_TreasuryBillsMember" abstract="true" name="TreasuryBillsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_SubtotalMember" abstract="true" name="SubtotalMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_DerivativesSwapMember" abstract="true" name="DerivativesSwapMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_PrepaymentExchangeAgreementMember" abstract="true" name="PrepaymentExchangeAgreementMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_WorkingCapitalMember" abstract="true" name="WorkingCapitalMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_RevolvingCreditFacility1Member" abstract="true" name="RevolvingCreditFacility1Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_RiskManagementandFinancialInstrumentsScheduleofAssetsandLiabilitiesExposedtoFloatingInterestRatesDetailsLineItems" abstract="true" name="RiskManagementandFinancialInstrumentsScheduleofAssetsandLiabilitiesExposedtoFloatingInterestRatesDetailsLineItems" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_NetExposureToTheCdiRateAbstract" abstract="true" name="NetExposureToTheCdiRateAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_NetExposureToTheCDIRate" abstract="false" name="NetExposureToTheCDIRate" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_NetExposureToTheIpcaRateAbstract" abstract="true" name="NetExposureToTheIpcaRateAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_NetExposureToTheIPCARate" abstract="false" name="NetExposureToTheIPCARate" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_LiabilitiesExposureToTheSofrRateAbstract" abstract="true" name="LiabilitiesExposureToTheSofrRateAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_LiabilitiesExposureToTheSOFRRates" abstract="false" name="LiabilitiesExposureToTheSOFRRates" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_LiabilitiesExposureToTheEuriborRateAbstract" abstract="true" name="LiabilitiesExposureToTheEuriborRateAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_LiabilitiesExposureToTheEuriborRates" abstract="false" name="LiabilitiesExposureToTheEuriborRates" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_RiskManagementandFinancialInstrumentsScheduleofContractsExposureScenarioDetailsTable" abstract="true" name="RiskManagementandFinancialInstrumentsScheduleofContractsExposureScenarioDetailsTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_CDIMember" abstract="true" name="CDIMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_IPCAMember" abstract="true" name="IPCAMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_SOFRMember" abstract="true" name="SOFRMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_EuriborMember" abstract="true" name="EuriborMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_CurrentScenarioMember" abstract="true" name="CurrentScenarioMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_ScenarioIVaR99I.C.1DayMember" abstract="true" name="ScenarioIVaR99I.C.1DayMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_ScenarioIiInterestRateVariation25Member" abstract="true" name="ScenarioIiInterestRateVariation25Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_ScenarioIiiInterestRateVariation50Member" abstract="true" name="ScenarioIiiInterestRateVariation50Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_ScheduleOfContractsExposureScenarioLineItems" abstract="true" name="ScheduleOfContractsExposureScenarioLineItems" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_PercentageOfCurrentScenario" abstract="false" name="PercentageOfCurrentScenario" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:percentItemType"/>
  <xs:element id="jbsay_PercentageOfExchangeRate" abstract="false" name="PercentageOfExchangeRate" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:percentItemType"/>
  <xs:element id="jbsay_EffectOnIncome" abstract="false" name="EffectOnIncome" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_FairValueDisclosure" abstract="false" name="FairValueDisclosure" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_RiskManagementandFinancialInstrumentsScheduleofExposureDetailsTable" abstract="true" name="RiskManagementandFinancialInstrumentsScheduleofExposureDetailsTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_UnitedStatesOfAmericaDollarsMember" abstract="true" name="UnitedStatesOfAmericaDollarsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_EuroMemberCountriesEuroMember" abstract="true" name="EuroMemberCountriesEuroMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_UnitedKingdomPoundsMember" abstract="true" name="UnitedKingdomPoundsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_RiskManagementandFinancialInstrumentsScheduleofExposureDetailsLineItems" abstract="true" name="RiskManagementandFinancialInstrumentsScheduleofExposureDetailsLineItems" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_OperatingSubtotal" abstract="false" name="OperatingSubtotal" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_FinancialSubtotal" abstract="false" name="FinancialSubtotal" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_TotalExposure" abstract="false" name="TotalExposure" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_NetExposure" abstract="false" name="NetExposure" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_OperatingMember" abstract="true" name="OperatingMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_FinancialMember" abstract="true" name="FinancialMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_CurrentExchangeRateMember" abstract="true" name="CurrentExchangeRateMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_ScenarioIVaR99C.I.1DayMember" abstract="true" name="ScenarioIVaR99C.I.1DayMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_ScenarioIiInterestRateVariation15Member" abstract="true" name="ScenarioIiInterestRateVariation15Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_ScenarioIiiInterestRateVariation30Member" abstract="true" name="ScenarioIiiInterestRateVariation30Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_RiskManagementAndFinancialInstrumentsScheduleOfContractsExposureScenarioDetailsLineItems" abstract="true" name="RiskManagementAndFinancialInstrumentsScheduleOfContractsExposureScenarioDetailsLineItems" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_RiskManagementandFinancialInstrumentsScheduleofFutureContractsDetailsTable" abstract="true" name="RiskManagementandFinancialInstrumentsScheduleofFutureContractsDetailsTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_DeliverableForwardsMember" abstract="true" name="DeliverableForwardsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_NonDeliverableForwardsMember" abstract="true" name="NonDeliverableForwardsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_FutureContractOneMember" abstract="true" name="FutureContractOneMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_DeliverableForwardsOneMember" abstract="true" name="DeliverableForwardsOneMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_NonDeliverableForwardsOneMember" abstract="true" name="NonDeliverableForwardsOneMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_FutureContractTwoMember" abstract="true" name="FutureContractTwoMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_DeliverableForwardsTwoMember" abstract="true" name="DeliverableForwardsTwoMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_SensitivityAnalysisAndDerivativeFinancialInstrumentBreakdownMember" abstract="true" name="SensitivityAnalysisAndDerivativeFinancialInstrumentBreakdownMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_RiskManagementandFinancialInstrumentsScheduleofFutureContractsDetailsLineItems" abstract="true" name="RiskManagementandFinancialInstrumentsScheduleofFutureContractsDetailsLineItems" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_RiskManagementandFinancialInstrumentsScheduleofExposureinCommoditiesDetailsTable" abstract="true" name="RiskManagementandFinancialInstrumentsScheduleofExposureinCommoditiesDetailsTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_CattleMember" abstract="true" name="CattleMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_FirmContractsOfCattlePurchaseMember" abstract="true" name="FirmContractsOfCattlePurchaseMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_DerivativesSubtotalMember" abstract="true" name="DerivativesSubtotalMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_ExposureSubtotalMember" abstract="true" name="ExposureSubtotalMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_ScheduleOfExposureInCommoditiesLineItems" abstract="true" name="ScheduleOfExposureInCommoditiesLineItems" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_NetExposureValue" abstract="false" name="NetExposureValue" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_CommoditiesGrainAndOthersMember" abstract="true" name="CommoditiesGrainAndOthersMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_CurrentPriceMember" abstract="true" name="CurrentPriceMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_ValueAtRiskExchangePrice" abstract="false" name="ValueAtRiskExchangePrice" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_FutureContractsSixMember" abstract="true" name="FutureContractsSixMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_DeliverableForwardsFiveMember" abstract="true" name="DeliverableForwardsFiveMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_FutureCMEMember" abstract="true" name="FutureCMEMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_CommoditiesCattleMember" abstract="true" name="CommoditiesCattleMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_NumberOfDerivatives" abstract="false" name="NumberOfDerivatives" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
  <xs:element id="jbsay_GrainMember" abstract="true" name="GrainMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_PurchaseOrdersMember" abstract="true" name="PurchaseOrdersMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_OperatingSubtotalMember" abstract="true" name="OperatingSubtotalMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_FutureB3Member" abstract="true" name="FutureB3Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_RiskManagementandFinancialInstrumentsScheduleofContractualObligationAmountsfromFinancialLiabilitiesDetailsTable" abstract="true" name="RiskManagementandFinancialInstrumentsScheduleofContractualObligationAmountsfromFinancialLiabilitiesDetailsTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_FinancialLiabilitiesCategoryMember" abstract="true" name="FinancialLiabilitiesCategoryMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_RiskManagementandFinancialInstrumentsScheduleofContractualObligationAmountsfromFinancialLiabilitiesDetailsLineItems" abstract="true" name="RiskManagementandFinancialInstrumentsScheduleofContractualObligationAmountsfromFinancialLiabilitiesDetailsLineItems" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="jbsay_PaymentsOfLeases" abstract="false" name="PaymentsOfLeases" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_CommoditiesForwardPurchaseContracts" abstract="false" name="CommoditiesForwardPurchaseContracts" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_RestrictedSubsidiariesMember" abstract="true" name="RestrictedSubsidiariesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_UnrestrictedSubsidiariesMember" abstract="true" name="UnrestrictedSubsidiariesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/>
  <xs:element id="jbsay_NoncurrentAssetsAggregateSubtotal" abstract="false" name="NoncurrentAssetsAggregateSubtotal" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_NonCurrentProvisionsForEmployeeBenefitsAdjusted" abstract="false" name="NonCurrentProvisionsForEmployeeBenefitsAdjusted" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_StatutoryReserveAdjusted" abstract="false" name="StatutoryReserveAdjusted" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_UndistributedResults" abstract="false" name="UndistributedResults" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_ComprehensiveIncomeBeforeSubsidiaries" abstract="false" name="ComprehensiveIncomeBeforeSubsidiaries" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="jbsay_ComprehensiveIncomeIncomeOnSubsidiaries" abstract="false" name="ComprehensiveIncomeIncomeOnSubsidiaries" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
</xs:schema>
