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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001157523-06-003546.txt : 20060412
<SEC-HEADER>0001157523-06-003546.hdr.sgml : 20060412
<ACCEPTANCE-DATETIME>20060412122219
ACCESSION NUMBER:		0001157523-06-003546
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20060412
ITEM INFORMATION:		Other Events
FILED AS OF DATE:		20060412
DATE AS OF CHANGE:		20060412

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ARK RESTAURANTS CORP
		CENTRAL INDEX KEY:			0000779544
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		IRS NUMBER:				133156768
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09453
		FILM NUMBER:		06755252

	BUSINESS ADDRESS:	
		STREET 1:		85 FIFTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10003-3019
		BUSINESS PHONE:		2122068800

	MAIL ADDRESS:	
		STREET 1:		85 FIFTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10003-3019
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>a5123219.txt
<DESCRIPTION>ARK RESTAURANTS CORP., 8-K
<TEXT>

                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549


                                    Form 8-K


                                 Current Report

     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934


        Date of Report (Date of earliest event reported): April 12, 2006

                              ARK RESTAURANTS CORP.
             (Exact name of registrant as specified in its charter)

                         Commission file number 0-14030



             New York                                            13-3156768
- ---------------------------------------                    ---------------------
  (State or other jurisdiction of                            (I.R.S. Employer
   incorporation or organization)                            Identification No.)


                                 85 Fifth Avenue
                               New York, NY 10003
             (Address of principal executive offices, with zip code)


                                 (212) 206-8800
              (Registrant's telephone number, including area code)


                                       N/A
          (Former name or former address, if changed since last report)

Check  the  appropriate  box  below  if the  Form  8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions:

|_|  Written  communications  pursuant to Rule 425 under the  Securities Act (17
     CFR 230.425)

|_|  Soliciting  material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
     240.14a-12)

|_|  Pre-commencement   communications  pursuant  to  Rule  14d-2(b)  under  the
     Exchange Act (17 CFR 240.14d-2(b))

|_|  Pre-commencement   communications  pursuant  to  Rule  13e-4(c)  under  the
     Exchange Act (17 CFR 240.13e-4(c))


<PAGE>


Item 8.01 - Other Events.

     The  information in this Current Report is being furnished and shall not be
deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934
(the "Exchange  Act"), or otherwise  subject to the liabilities of that Section.
The information in this Current Report shall not be incorporated by reference in
any filing under the Securities Act of 1933 or the Exchange Act, except as shall
be expressly set forth by specific reference in such a filing.

     On April 12, 2006, Ark Restaurants  Corp.  issued a press release  entitled
"Ark Restaurants Announces Declaration of Dividend" a copy of which is furnished
herewith as Exhibit 99.1 to this Current Report on Form 8-K.


<PAGE>


                                   SIGNATURES

     Pursuant to the  requirements  of the Securities  Exchange Act of 1934, the
Registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned hereunto duly authorized.

                                              ARK RESTAURANT CORP.


                                              By: /s/ Michael Weinstein
                                                  ------------------------------
                                                  Chief Executive Officer


Date:  April 12, 2006


<PAGE>


INDEX TO EXHIBITS

 Exhibit       Description
 -------       -----------
   99.1        Press  Release  dated April 12, 2006  entitled  "Ark  Restaurants
               Announces Declaration of Dividend."
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>a5123219ex99_1.txt
<DESCRIPTION>EXHIBIT 99.1
<TEXT>

                                                                    Exhibit 99.1


                Ark Restaurants Announces Declaration of Dividend


     NEW YORK--(BUSINESS WIRE)--April 12, 2006--Ark Restaurants Corp.
(NASDAQ:ARKR) announced today that the Board of Directors declared its regular
quarterly dividend of 35 cents per share on the Company's common stock to be
paid on May 1, 2006 to shareholders of record at the close of business on April
24, 2006.

     Ark Restaurants owns and operates 23 restaurants and bars, 26 fast food
concepts, catering operations and wholesale and retail bakeries. Eight
restaurants are located in New York City, four are located in Washington, D.C.,
nine are located in Las Vegas, Nevada, and two are located in Atlantic City, New
Jersey. The Las Vegas operations include three restaurants within the New
York-New York Hotel & Casino Resort and operation of the hotel's room service,
banquet facilities, employee dining room and nine food court concepts; four
restaurants and bars within the Venetian Casino Resort as well as four food
court concepts. In Las Vegas, the Company also owns and operates one restaurant
within the Forum Shops at Caesar's Shopping Center and one restaurant at the
Neonopolis Center at Fremont Street. The Florida operations under management
include five fast food facilities in Tampa, Florida and eight fast food
facilities in Hollywood, Florida, each at a Hard Rock Hotel and Casino operated
by the Seminole Indian Tribe at these locations.

     Forward-looking statements in this news release, if any, involve unknown
risks, and uncertainties that may cause the company's actual results or outcomes
to be materially different from those anticipated and discussed herein.
Important factors that might cause such differences are discussed in the
Company's fillings with the Securities and Exchange Commission.


    CONTACT: Ark Restaurants Corp.
             Robert Towers, 212-206-8800
             bob@arkrestaurants.com
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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