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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 sz3f261at/xUkGkVRnhNmA==

<SEC-DOCUMENT>0000914121-08-000326.txt : 20080410
<SEC-HEADER>0000914121-08-000326.hdr.sgml : 20080410
<ACCEPTANCE-DATETIME>20080410185548
ACCESSION NUMBER:		0000914121-08-000326
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20080407
FILED AS OF DATE:		20080410
DATE AS OF CHANGE:		20080410

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COSI INC
		CENTRAL INDEX KEY:			0001171014
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		IRS NUMBER:				061393745
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0101

	BUSINESS ADDRESS:	
		STREET 1:		COSI INC
		STREET 2:		1751 LAKE COOK ROAD SUITE 650
		CITY:			DEERFIELD
		STATE:			IL
		ZIP:			60015
		BUSINESS PHONE:		847-597-3200

	MAIL ADDRESS:	
		STREET 1:		1751 LAKE COOK ROAD
		STREET 2:		SUITE 650
		CITY:			DEERFIELD
		STATE:			IL
		ZIP:			60015

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Bower Paul C
		CENTRAL INDEX KEY:			0001432125

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-50052
		FILM NUMBER:		08751021

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		847-587-8840

	MAIL ADDRESS:	
		STREET 1:		COSI, INC.
		STREET 2:		1751 LAKE COOK ROAD, 6TH FLOOR
		CITY:			DEERFIELD
		STATE:			IL
		ZIP:			60015
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>p12523169-4bower_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2008-04-07</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0001171014</issuerCik>
        <issuerName>COSI INC</issuerName>
        <issuerTradingSymbol>COSI</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001432125</rptOwnerCik>
            <rptOwnerName>Bower Paul C</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>COSI, INC.</rptOwnerStreet1>
            <rptOwnerStreet2>1751 LAKE COOK ROAD, 6TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>DEERFIELD</rptOwnerCity>
            <rptOwnerState>IL</rptOwnerState>
            <rptOwnerZipCode>60015</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>SVP &amp; CDO</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2008-04-07</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>50000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>2.87</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>50000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">All shares are restricted stock issued to the Reporting Person pursuant to the Cosi, Inc. 2005 Omnibus Long-Term Incentive
 Program. 20% of the shares became fully vested upon issuance.  As long as the reporting person remains in the continuous
 employ of the Company on each of April 7, 2009, April 7, 2010, April 7, 2011, and April 7, 2012, an
 additional 20% of the shares will vest on each such date.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ PAUL BOWER</signatureName>
        <signatureDate>2008-04-08</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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