<SUBMISSION>
<ACCESSION-NUMBER>0000898432-09-000476
<TYPE>4
<PUBLIC-DOCUMENT-COUNT>2
<PERIOD>20090331
<FILING-DATE>20090402
<DATE-OF-FILING-DATE-CHANGE>20090402
<ISSUER>
<COMPANY-DATA>
<CONFORMED-NAME>BENIHANA INC
<CIK>0000935226
<ASSIGNED-SIC>5812
<IRS-NUMBER>650538630
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>0330
</COMPANY-DATA>
<BUSINESS-ADDRESS>
<STREET1>8685 NW 53RD TERRACE
<CITY>MIAMI
<STATE>FL
<ZIP>33166
<PHONE>3055930770
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>8685 NW 53RD TERRACE
<CITY>MIAMI
<STATE>FL
<ZIP>33166
</MAIL-ADDRESS>
</ISSUER>
<REPORTING-OWNER>
<OWNER-DATA>
<CONFORMED-NAME>ANDREEFF EQUITY ADVISORS, LLC
<CIK>0001317097
</OWNER-DATA>
<FILING-VALUES>
<FORM-TYPE>4
<ACT>34
<FILE-NUMBER>000-26396
<FILM-NUMBER>09729741
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>450 LAUREL STREET
<STREET2>SUITE 2105
<CITY>BATON ROUGE
<STATE>LA
<ZIP>70801
<PHONE>225-706-1600
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>450 LAUREL STREET
<STREET2>SUITE 2105
<CITY>BATON ROUGE
<STATE>LA
<ZIP>70801
</MAIL-ADDRESS>
</REPORTING-OWNER>
<REPORTING-OWNER>
<OWNER-DATA>
<CONFORMED-NAME>ANDREEFF DANE
<CIK>0001201810
</OWNER-DATA>
<FILING-VALUES>
<FORM-TYPE>4
<ACT>34
<FILE-NUMBER>000-26396
<FILM-NUMBER>09729742
</FILING-VALUES>
<MAIL-ADDRESS>
<STREET1>C/O ANDREEFF EQUITY ADVISORS LLC
<STREET2>450 LAUREL ST STE 2105
<CITY>BATON ROUGE
<STATE>LA
<ZIP>70801
</MAIL-ADDRESS>
</REPORTING-OWNER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>andreeff_form-4ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2009-03-31</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000935226</issuerCik>
        <issuerName>BENIHANA INC</issuerName>
        <issuerTradingSymbol>BNHN</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001201810</rptOwnerCik>
            <rptOwnerName>ANDREEFF DANE</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O ANDREEFF EQUITY ADVISORS LLC</rptOwnerStreet1>
            <rptOwnerStreet2>140 E. ST LUCIA LANE</rptOwnerStreet2>
            <rptOwnerCity>SANTA ROSA BEACH</rptOwnerCity>
            <rptOwnerState>FL</rptOwnerState>
            <rptOwnerZipCode>32459</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001317097</rptOwnerCik>
            <rptOwnerName>ANDREEFF EQUITY ADVISORS, LLC</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>450 LAUREL STREET</rptOwnerStreet1>
            <rptOwnerStreet2>SUITE 2105</rptOwnerStreet2>
            <rptOwnerCity>BATON ROUGE</rptOwnerCity>
            <rptOwnerState>LA</rptOwnerState>
            <rptOwnerZipCode>70801</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2009-03-31</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>4313</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>2.5250</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>602821</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                    <footnoteId id="F1"/>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See footnote</value>
                    <footnoteId id="F1"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2009-03-31</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>9900</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>2.5555</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>592921</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                    <footnoteId id="F2"/>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See footnote</value>
                    <footnoteId id="F2"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2009-03-31</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>4313</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>2.5250</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>588608</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                    <footnoteId id="F2"/>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See footnote</value>
                    <footnoteId id="F2"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2009-04-01</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>3611</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>2.4449</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>584997</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                    <footnoteId id="F2"/>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See footnote</value>
                    <footnoteId id="F2"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">This transaction was made by a fund that is not, itself, a 10% owner of the issuer's securities.  Andreeff Equity Advisors,
 L.L.C., the fund's Investment Adviser, and Dane Andreeff, the Managing Member of both the fund's General Partner and the
 fund's Investment Adviser, are reporting this transaction because they each may be deemed an indirect beneficial owner of
 10% or more of the issuer's securities, in the aggregate.  The reporting persons disclaim beneficial ownership of the
 reported securities except to the extent of their respective pecuniary interest therein.</footnote>
        <footnote id="F2">This transaction was made by a fund that is not, itself, a 10% owner of the issuer's securities.  The fund's Director, Dane
 Andreeff, and the fund's Investment Adviser, Andreeff Equity Advisors, L.L.C., are reporting this transaction because they
 each may be deemed an indirect beneficial owner of 10% or more of the issuer's securities, in the aggregate.  The reporting
 persons disclaim beneficial ownership of the reported securities except to the extent of their respective pecuniary interest
 therein.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Dane Andreeff</signatureName>
        <signatureDate>2009-04-02</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>exhibit-99.txt
<TEXT>
EXHIBIT 99

                        FORM 4 JOINT FILERS' INFORMATION


Name:  Andreeff Equity Advisors, L.L.C.
Address:  140 E. St. Lucia Lane, Santa Rosa Beach, FL   32459
Designated Filer:  Dane Andreeff
Issuer & Ticker Symbol:  Benihana Inc. (BNHN)
Date of Event Requiring Statement:  March 31, 2009


Signature:  /s/ Dane Andreeff
          -----------------------------------
          By:  Dane Andreeff, Managing Member






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