<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>5
<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 24, 2003, appearing in this Annual Report
on Form 10-K of Ark Restaurants Corp. for the year ended September 27, 2003.


/s/ DELOITTE & TOUCHE LLP
------------------------------
New York, New York
December 26, 2003



</TEXT>
</DOCUMENT>
