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<ACCESSION-NUMBER>0001157523-04-000874
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<PERIOD>20040203
<ITEMS>12
<ITEMS>7
<FILING-DATE>20040203
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>BENIHANA INC
<CIK>0000935226
<ASSIGNED-SIC>5812
<IRS-NUMBER>650538630
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>0328
</COMPANY-DATA>
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<FORM-TYPE>8-K
<ACT>34
<FILE-NUMBER>000-26396
<FILM-NUMBER>04560910
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<BUSINESS-ADDRESS>
<STREET1>8685 NW 53RD TERRACE
<CITY>MIAMI
<STATE>FL
<ZIP>33166
<PHONE>3055930770
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<STREET1>8685 NW 53RD TERRACE
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<TYPE>8-K
<SEQUENCE>1
<FILENAME>a4563332.txt
<DESCRIPTION>BENIHANA  8-K
<TEXT>

                       SECURITIES AND EXCHANGE COMMISSION


                                    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): February 3, 2004


                                  BENIHANA INC.
              ____________________________________________________
             (Exact Name of Registrant as specified in its Charter)



            Delaware                0-26396             65-0538630
    ___________________________    ___________          ____________
   (State or other jurisdiction    (Commission         (IRS Employer
        of incorporation)          File Number)      Identification No.)



                8685 Northwest 53rd Terrace, Miami, Florida 33166
                _________________________________________________
               (Address of Principal Executive Offices) (ZIP Code)



       Registrant's telephone number, including area code: (305) 593-0770
                                                           ______________

<PAGE>



     Item 12. Results of Operations and Financial Condition
              _____________________________________________


     On February 3, 2004, the Registrant issued a press release announcing its
third quarter operating results for the fiscal quarter ended January 4, 2004. A
copy of the press release is included with this Report as Exhibit 99.1.


     Item 7. Financial Statements and Exhibits
             _________________________________


       (c) Exhibit 99.1.  Press Release of Benihana Inc. dated February 3, 2004.


                                   SIGNATURES

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


                                                     BENIHANA INC.



                                                  By: /s/ Michael R. Burris
                                                      __________________________
                                                      Michael R. Burris
                                                      Senior Vice President of
                                                      Finance and Treasurer



</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>a4563332_ex991.txt
<DESCRIPTION>BENIHANA   EXHIBIT 99.1
<TEXT>
                                                                   Exhibit 99.1

Benihana Inc. Reports Third Quarter Operating Results; Four
Restaurants Opened During Quarter

    MIAMI--(BUSINESS WIRE)--Feb. 3, 2004--Benihana Inc. (NASDAQ: BNHNA
and BNHN), operator of one of the nation's largest chains of Asian
restaurants, today reported net income for the third fiscal quarter
(12 weeks) ended January 4, 2004, of $1.9 million, or $0.21 per share,
fully diluted. The Company's recent guidance for the period was for
earnings of $0.19 to $0.21 per share, fully diluted. In the
corresponding year-earlier period net income amounted to $2.2 million,
or $0.24 per share, fully diluted.
    Total revenues in the third quarter of fiscal 2004 amounted to
approximately $47.0 million, compared with $43.8 million in the
corresponding year earlier period. Revenues benefited from four new
restaurants (two Benihana teppan restaurants and two RA Sushi
restaurants) opened in the third quarter, adding $1.9 million to
restaurant revenues. Reflecting the recent unit growth, restaurant
opening costs amounted to $720,000, compared with $89,000 a year
earlier.
    As previously reported, comparable sales company-wide for the
fiscal third quarter increased 0.2%, which followed two successive
quarters of lower comparable restaurant sales. Comparable sales in the
third fiscal quarter reflected an 8.9% gain at the Haru sushi
restaurants, while RA Sushi, acquired in December 2002, experienced a
9.2% increase for the approximately four weeks of the quarter in which
its units were included in comparable sales. Benihana teppanyaki
restaurants comparable sales for the quarter declined 1.1%.
    Restaurant operating profits for the third fiscal quarter amounted
to $7.3 million, increasing 2.2% from $7.1 million in the
corresponding year-ago third quarter. Overall, restaurant operating
expenses as a percentage of sales improved to 58.4%, from 59.4% in the
corresponding year-ago period. Food and beverage costs in the fiscal
2004 third quarter increased to 26.0% of restaurant sales, from 24.3%
a year ago largely as a result of higher beef prices that prevailed
during the quarter. Following the quarter's end, commodity prices for
beef substantially declined. Restaurant operating margins for the
third quarter equaled 15.6%, compared with 16.4% in the corresponding
year-ago period.

    Nine Month Results

    Total revenues for the first three quarters of fiscal 2004
amounted to $152.3 million, compared with $142.9 million in the
corresponding year-ago period. Net income totaled $6.3 million, or
$0.70 per share, fully diluted, compared with $6.4 million, or $0.68
per share, fully diluted, a year ago.
    Since April of 2003, Benihana has opened three new teppanyaki
restaurants, including units in Scottsdale, AZ, Alpharetta, GA, and
Westbury, NY. A new Benihana restaurant also opened in Bethesda, MD,
replacing an older unit. In the third quarter RA Sushi opened new
restaurants in San Diego, CA, and Tucson, AZ. A RA Sushi also opened
last week in Chicago, IL. Currently under development are teppanyaki
restaurants in Coral Gables, FL, replacing a unit in Kendall, and
Carlsbad, CA, which will bring the total number of Benihana
company-owned restaurants to 57; a RA Sushi restaurant in Las Vegas,
NV and another in Huntington Beach, CA, increasing the chain to nine;
and Haru's first restaurant outside New York City, in Philadelphia,
PA, which will then number six units.
    "The Benihana brand is one of the best known in the restaurant
industry, and it bespeaks dining in a friendly, enjoyable atmosphere
with excellent quality food," said Joel A. Schwartz, President. "We
expect the Benihana brand to remain as durable for the next 40 years
as it has over the past 40 years. Meanwhile, we are highly encouraged
by the steady sequential improvement in operating results and the
gains we continue to achieve in a very challenging economy. We are
making marketing initiatives such as our diner loyalty program, "The
Emperor's Club", which is intended to increase customer return rates.
Our continuing restaurant refurbishing effort is designed to increase
capacity at existing units at low cost and to make sure that all our
restaurants remain fresh and inviting. In addition to benefiting from
new teppanyaki restaurants, the addition of and expansions at Haru and
RA Sushi, besides adding meaningful dimension to our Company's
activities, are making a very positive contribution to Benihana's
growth. Our finances are satisfactory, cash flow remains solidly
positive, and customer counts continue to increase -- thus far this
year, 6.2 million people have visited our restaurants. We view the
outlook with great enthusiasm."

    Outlook

    Indications of improving consumer confidence and increasing
disposable income, along with a generally improving economy,
particularly in Texas, plus new restaurants that are performing in
line with expectations, point to further gains in the fourth quarter
for Benihana. While the Company anticipates that comparable restaurant
sales in the fiscal 2004 fourth quarter will be flat to up 0.5%, total
revenues in fiscal 2004 are expected to exceed $200 million. Fully
diluted fourth quarter net income, it is anticipated, will range
between $0.30 and $0.32.

    About Benihana

    Benihana, now in its 40th year and one of the nation's largest
chains of Asian restaurants, currently operates 69 restaurants
nationwide, including 56 Benihana teppanyaki restaurants, five Haru
sushi restaurants, seven RA Sushi Bar Restaurants and one Doraku
restaurant. In addition, a total of 23 franchised Benihana teppanyaki
restaurants are now open or under development in the U.S. and Latin
America.
    Statements in this press release concerning the Company's business
outlook or future economic performance, anticipated profitability,
revenues, expenses or other financial items, together with other
statements that are not historical facts, are "forward-looking
statements" as that term is defined under Federal Securities Laws.
"Forward-looking statements" are subject to risks, uncertainties and
other factors which could cause actual results to differ materially
from those stated in such statements. Such risks, uncertainties and
factors include, but are not limited to, changes in customers' tastes
and preferences, acceptance of the Company's concepts in new
locations, obtaining qualified personnel, industry cyclicality,
fluctuations in customer demand, the seasonal nature of the business,
fluctuations of commodities costs, the ability to complete
construction of new units in a timely manner, obtaining governmental
permits on a reasonably timely basis, and general economic conditions,
as well as other risks detailed in the Company's filings with the
Securities and Exchange Commission. The Company disclaims any
obligations to update any forward-looking statement as a result of
developments occurring after the date of this press release.

    Conference Call Scheduled

    A conference call conducted by Benihana Inc. management will take
place on February 3, 2004 at 11:00 A.M. (ET). You may listen over the
Internet at http://www.benihana.com. To listen to the live call on the
Internet, please go to the web site at least fifteen minutes early to
register, download and install any necessary audio software. A replay
will be available through midnight February 15, 2004, shortly
following the live call. For replay, dial 877-519-4471 and use PIN
number 4473174.

    Financial Schedules


                            Benihana Inc.
           Unaudited Consolidated Statements of Operations

                                         Three Periods Ended
                                  (amounts in thousands except per
                                              share data)
                                January 4, January 5,  $        %
                                   2004      2003    Change   Change
                                -------------------------------------
Restaurant sales                  $46,607   $43,521  $3,086      7.1%
Franchise fees and royalties          365       301      64     21.3%
                                -------------------------------------
                                   46,972    43,822   3,150      7.2%
Cost of food and beverage sales    12,096    10,569   1,527     14.4%
                                -------------------------------------
Gross profit                       34,511    32,952   1,559      4.7%
                                -------------------------------------
Restaurant operating expenses:
Labor and related costs            16,629    16,300     329      2.0%
Restaurant supplies                   931       788     143     18.1%
Credit card discounts                 801       762      39      5.1%
Utilities                           1,003       900     103     11.4%
Occupancy costs                     2,785     2,365     420     17.8%
Depreciation and amortization       1,943     1,771     172      9.7%
Other restaurant operating
 expenses                           3,145     2,947     198      6.7%
                                -------------------------------------
Total restaurant operating
 expenses                          27,237    25,833   1,404      5.4%
                                -------------------------------------
Restaurant operating profit         7,274     7,119     155      2.2%
Restaurant opening costs              720        89     631    709.0%
Marketing, general and
 administrative expenses            3,789     3,808     (19)    -0.5%
                                -------------------------------------
Income from operations              3,130     3,523    (393)   -11.2%
Interest expense, net                  91       145     (54)   -37.2%
Minority interest                     141       102      39     38.2%
                                -------------------------------------
Income before income taxes          2,898     3,276    (378)   -11.5%
Income tax provision                  988     1,108    (120)   -10.8%
                                -------------------------------------
Net income                         $1,910    $2,168   ($258)   -11.9%
                                =====================================
Basic earnings per share            $0.21     $0.25  ($0.04)   -16.0%
                                =====================================
Diluted earnings per share          $0.21     $0.24  ($0.03)   -12.5%
                                =====================================

Shares and equivalents
 outstanding                    9,166,000 9,205,000



                                          Ten Periods Ended
                                   (amounts in thousands except per
                                              share data)
                                January 4, January 5,   $         %
                                   2004      2003     Change   Change
                                --------------------------------------
Restaurant sales                 $151,074  $141,920  $9,154       6.5%
Franchise fees and royalties        1,235     1,019     216      21.2%
                                --------------------------------------
                                  152,309   142,939   9,370       6.6%
Cost of food and beverage sales    38,899    34,882   4,017      11.5%
                                --------------------------------------
Gross profit                      112,175   107,038   5,137       4.8%
                                --------------------------------------
Restaurant operating expenses:
Labor and related costs            54,323    53,906     417       0.8%
Restaurant supplies                 2,961     2,756     205       7.4%
Credit card discounts               2,615     2,452     163       6.6%
Utilities                           3,683     3,262     421      12.9%
Occupancy costs                     8,720     7,811     909      11.6%
Depreciation and amortization       6,171     5,202     969      18.6%
Other restaurant operating
 expenses                          10,551    10,034     517       5.2%
                                --------------------------------------
Total restaurant operating
 expenses                          89,024    85,423   3,601       4.2%
                                --------------------------------------
Restaurant operating profit        23,151    21,615   1,536       7.1%
Restaurant opening costs            1,552       354   1,198     338.4%
Marketing, general and
 administrative expenses           12,500    11,983     517       4.3%
                                --------------------------------------
Income from operations             10,334    10,297      37       0.4%
Interest expense, net                 324       371     (47)    -12.7%
Minority interest                     479       370     109      29.5%
                                --------------------------------------
Income before income taxes          9,531     9,556     (25)     -0.3%
Income tax provision                3,207     3,147      60       1.9%
                                --------------------------------------
Net income                         $6,324    $6,409    ($85)     -1.3%
                                ======================================
Basic earnings per share            $0.72     $0.74  ($0.02)     -2.7%
                                ======================================
Diluted earnings per share          $0.70     $0.68   $0.02       2.9%
                                ======================================

Shares and equivalents
 outstanding                    9,098,000 9,430,000




                             January 4, January 5,     $        %
                                 2004      2003      Change   Change
                             ----------------------------------------
Sales by concept:
   Benihana                     $38,797    $37,759   $1,038      2.7%
   Haru                           4,893      4,493      400      8.9%
   RA Sushi                       2,581        819    1,762    215.1%
   Sushi Doraku                     336        450     (114)   -25.3%
                             -------------------------------
Total restaurant sales          $46,607    $43,521   $3,086      7.1%
                             ===============================


                             January 4, January 5,     $         %
                                 2004      2003      Change   Change
                             -----------------------------------------
Sales by concept:
   Benihana                    $125,521   $124,325   $1,196       1.0%
   Haru                          16,616     15,405    1,211       7.9%
   RA Sushi                       7,860        819    7,041     859.7%
   Sushi Doraku                   1,077      1,371     (294)    -21.4%
                             -------------------------------
Total restaurant sales         $151,074   $141,920   $9,154       6.5%
                             ===============================




                             January 4,  January 5,    $        %
                                 2004       2003     Change   Change
                             ----------------------------------------
Comparable sales by concept:
   Benihana                      $36,680   $37,096    ($416)    -1.1%
   Haru                            4,893     4,493      400      8.9%
   RA Sushi                          894       819       75      9.2%
   Sushi Doraku                      336       319       17      5.3%
                             -------------------------------
Total restaurant comparable
 sales                           $42,803   $42,727      $76      0.2%
                             ===============================


                             January 4, January 5,   $          %
                                 2004      2003     Change    Change
                             -----------------------------------------
Comparable sales by concept:
   Benihana                    $120,653   $122,943  ($2,290)     -1.9%
   Haru                          16,616     15,388    1,228       8.0%
   RA Sushi                         894        819       75       9.2%
   Sushi Doraku                   1,077        895      182      20.3%
                             -------------------------------
Total restaurant comparable
 sales                         $139,240   $140,045    $(805)     -0.6%
                             ===============================




                                     Three Periods      Ten Periods
                                          Ended             Ended
                                   January  January   January January
                                   4, 2004  5, 2003   4, 2004 5, 2003
                                   ------------------ ----------------
Restaurant sales                      100.0%   100.0%   100.0%  100.0%
Cost of food and beverage sales        26.0%    24.3%    25.7%   24.6%
                                   ------------------ ----------------
Gross profit                           74.0%    75.7%    74.3%   75.4%
                                   ------------------ ----------------
Restaurant operating expenses:
Labor and related costs                35.7%    37.5%    36.0%   38.0%
Restaurant supplies                     2.0%     1.8%     2.0%    1.9%
Credit card discounts                   1.7%     1.8%     1.7%    1.7%
Utilities                               2.2%     2.1%     2.4%    2.3%
Occupancy costs                         6.0%     5.4%     5.8%    5.5%
Depreciation and amortization           4.2%     4.1%     4.1%    3.7%
Other restaurant operating expenses     6.7%     6.8%     7.0%    7.1%
                                   ------------------ ----------------
Total restaurant operating expenses    58.4%    59.4%    58.9%   60.2%
                                   ------------------ ----------------
Restaurant operating profit            15.6%    16.4%    15.3%   15.2%
                                   ================== ================

    CONTACT: Benihana Inc.
             Joel A. Schwartz, 305-593-0770
             Michael R. Burris, 305-593-0770
             or
             Corporate Relations:
             Anreder & Company
             Steven Anreder, 212-532-3232



</TEXT>
</DOCUMENT>
</SUBMISSION>
