-----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,
 NgS6COKIEKwG9G1fVr5N5o/kHqF6V4nafFydQXm+MJUf6krzUxUowGqherdNjbZN
 oa1zUcZ9hGk6z5OdKT576Q==

<SEC-DOCUMENT>0001167966-04-000786.txt : 20040910
<SEC-HEADER>0001167966-04-000786.hdr.sgml : 20040910
<ACCEPTANCE-DATETIME>20040910141553
ACCESSION NUMBER:		0001167966-04-000786
CONFORMED SUBMISSION TYPE:	DEFA14A
PUBLIC DOCUMENT COUNT:		32
FILED AS OF DATE:		20040910
DATE AS OF CHANGE:		20040910
EFFECTIVENESS DATE:		20040910

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:		DEFA14A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-26396
		FILM NUMBER:		041024837

	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>DEFA14A
<SEQUENCE>1
<FILENAME>t3498benihana_defa14a.htm
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>slide1.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>slide10.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>slide11.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>slide12.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>slide13.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>7
<FILENAME>slide14.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>slide15.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>9
<FILENAME>slide16.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>10
<FILENAME>slide17.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>11
<FILENAME>slide18.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>12
<FILENAME>slide19.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>13
<FILENAME>slide2.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>14
<FILENAME>slide20.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>15
<FILENAME>slide21.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>16
<FILENAME>slide22.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>17
<FILENAME>slide23.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>18
<FILENAME>slide24.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>19
<FILENAME>slide25.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>20
<FILENAME>slide26.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>21
<FILENAME>slide27.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>22
<FILENAME>slide28.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>23
<FILENAME>slide29.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>24
<FILENAME>slide3.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>25
<FILENAME>slide30.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>26
<FILENAME>slide31.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>27
<FILENAME>slide4.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>28
<FILENAME>slide5.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>29
<FILENAME>slide6.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>30
<FILENAME>slide7.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>31
<FILENAME>slide8.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>32
<FILENAME>slide9.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
</SUBMISSION>