<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>3
<FILENAME>ex23-1.txt
<DESCRIPTION>EXHIBIT 23.1
<TEXT>

<Page>

                                                                    EXHIBIT 23.1


CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

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 (December 30, 2004 as to the
reclassifications described in the final paragraph of Note 2), appearing in this
Annual Report on Form 10-K of Ark Restaurants Corp. for the year ended October
2, 2004.


DELOITTE & TOUCHE LLP /s/
New York, New York

December 30, 2004

</TEXT>
</DOCUMENT>
