-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 ET1tCVvcp2GK8PpiUU5zvcDNSqdL4pNl48fV2esHbmYV/8hGOTzfkxjqAOJWHyNM
 7iLgiajbzWP/1gAPfLeGnA==

<SEC-DOCUMENT>0000935226-04-000023.txt : 20040727
<SEC-HEADER>0000935226-04-000023.hdr.sgml : 20040727
<ACCEPTANCE-DATETIME>20040726114731
ACCESSION NUMBER:		0000935226-04-000023
CONFORMED SUBMISSION TYPE:	10-K/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040328
FILED AS OF DATE:		20040726

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BENIHANA INC
		CENTRAL INDEX KEY:			0000935226
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		IRS NUMBER:				650538630
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0328

	FILING VALUES:
		FORM TYPE:		10-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-26396
		FILM NUMBER:		04930363

	BUSINESS ADDRESS:	
		STREET 1:		8685 NW 53RD TERRACE
		CITY:			MIAMI
		STATE:			FL
		ZIP:			33166
		BUSINESS PHONE:		3055930770

	MAIL ADDRESS:	
		STREET 1:		8685 NW 53RD TERRACE
		CITY:			MIAMI
		STATE:			FL
		ZIP:			33166
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-K/A
<SEQUENCE>1
<FILENAME>form10-ka_2004.txt
</DOCUMENT>
</SUBMISSION>