-----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,
 LNhXbo1cKtA0soOiwt9DKu4cQa/5PkIIvGMqn1eYgQicvNTJYrc9FFTEor5F+hl/
 jCcdgTOB6Tfy1sy3Hs6caw==

<SEC-DOCUMENT>0001172665-04-000193.txt : 20040524
<SEC-HEADER>0001172665-04-000193.hdr.sgml : 20040524
<ACCEPTANCE-DATETIME>20040524132749
ACCESSION NUMBER:		0001172665-04-000193
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	20040331
FILED AS OF DATE:		20040524

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CAPITAL BEVERAGE CORP
		CENTRAL INDEX KEY:			0001020186
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-BEER, WINE & DISTILLED ALCOHOLIC BEVERAGES [5180]
		IRS NUMBER:				133878747
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-13181
		FILM NUMBER:		04826321

	BUSINESS ADDRESS:	
		STREET 1:		1111 EAST TREMONT AVENUE
		CITY:			BRONX
		STATE:			NY
		ZIP:			10460
		BUSINESS PHONE:		7184092337

	MAIL ADDRESS:	
		STREET 1:		1111 EAST TREMONT AVENUE
		STREET 2:		1111 EAST TREMONT AVENUE
		CITY:			BRONX
		STATE:			NY
		ZIP:			10460
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-Q
<SEQUENCE>1
<FILENAME>cap10q33104.txt
<DESCRIPTION>MARCH 31, 2004
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>2
<FILENAME>ex311.txt
<DESCRIPTION>CERTIFICATION UNDER 302
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>3
<FILENAME>ex312.txt
<DESCRIPTION>CERTIFICATION UNDER 302
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.1
<SEQUENCE>4
<FILENAME>ex32.txt
<DESCRIPTION>CERTIFICATION UNDER 906
</DOCUMENT>
</SUBMISSION>