


                       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): April 15, 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 April 15, 2004, the Registrant issued a press release
           announcing its fourth quarter sales and comparable sales results for
           the fiscal quarter ended March 28, 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 April 15, 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






<PAGE>




                                                                Exhibit 99.1


                              FOR IMMEDIATE RELEASE


                    Benihana Reports Greater Than Anticipated
                   Fourth Quarter Increase in Comparable Sales

MIAMI, FLORIDA, April 15, 2004 - Benihana Inc. (NASDAQ: BNHNA and BNHN),
operator of one of the nation's largest chains of Asian restaurants, today
reported an increase of 2.6% in comparable restaurant sales for the fourth
fiscal quarter ended March 28, 2004. The Company had previously indicated that
it anticipated comparable sales of flat to up 0.5% for the quarter.


           Total fiscal 2004 fourth quarter sales were $50.3 million, a 9.3%
increase compared to the corresponding year ago period.

           Benihana said that comparable store sales for the fourth quarter
increased at each of its three primary restaurant concepts. Benihana teppanyaki
restaurant sales increased 1.2%. Haru's five New York City sushi restaurants
registered a 10.0% increase, and RA Sushi, the high energy restaurant chain, was
up 10.7%.

           Total restaurant sales for the year ended March 28, 2004 were $201.3
million, an increase of 7.1% from last year.

           The Company attributed the gain in comparable restaurant sales to
improved customer counts, including the Texas market, which previously had been
adversely impacted by local economic conditions. The Company also affirmed its
previous guidance of $0.31 to $0.32 for the quarter.

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.


