<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>8
<FILENAME>ex23.txt
<DESCRIPTION>EXHIBIT 23
<TEXT>

<PAGE>


                                                                      Exhibit 23



INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in Registration Statement No.
333-25363 and Registration Statement No. 333-67836 of Ark Restaurants Corp. on
Form S-8 of our report dated December 13, 2002, appearing in this Annual Report
on Form 10-K of Ark Restaurants Corp. for the year ended September 28, 2002.

/s/ DELOITTE & TOUCHE LLP

New York, New York
December 26, 2002



</TEXT>
</DOCUMENT>
