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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001157523-06-009767.txt : 20061010
<SEC-HEADER>0001157523-06-009767.hdr.sgml : 20061009
<ACCEPTANCE-DATETIME>20061010135833
ACCESSION NUMBER:		0001157523-06-009767
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20061010
ITEM INFORMATION:		Other Events
FILED AS OF DATE:		20061010
DATE AS OF CHANGE:		20061010

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:		061137018

	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>a5245983.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): October 10, 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 October 10, 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: October 10, 2006







<PAGE>

INDEX TO EXHIBITS

Exhibit         Description
- -------         -----------
  99.1          Press Release dated October 10, 2006 entitled "Ark Restaurants
                Announces Declaration of Dividend."
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>a5245983ex99_1.txt
<DESCRIPTION>EXHIBIT 99.1
<TEXT>

                                                                    Exhibit 99.1

                Ark Restaurants Announces Declaration of Dividend


     NEW   YORK--(BUSINESS   WIRE)--Oct.   10,   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 November 1, 2006 to  shareholders  of record at the close of business on
October 20, 2006.

     Ark  Restaurants  owns and operates 22  restaurants  and bars, 28 fast food
concepts,   catering  operations  and  wholesale  and  retail  bakeries.   Seven
restaurants are located in New York City, four are located in Washington,  D.C.,
nine are located in Las Vegas,  Nevada,  two are located in Atlantic  City,  New
Jersey and one is located at the Foxwoods Resort Casino in Ledyard, Connecticut.
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.  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.  In Atlantic City, New Jersey,
the Company  operates a restaurant and a bar in the Resorts  Atlantic City Hotel
and Casino.

     Except   for   historical   information,   this   news   release   contains
forward-looking statements,  which 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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