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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 M98iVdorqVsfL72/vd/IIzuge97HzFZpLtqYRRM7MlCMpKdfh+paWJyyEQcKhx7w
 7MLmZoppKGARM0gdoE6H0Q==

<SEC-DOCUMENT>0000930413-04-005887.txt : 20041223
<SEC-HEADER>0000930413-04-005887.hdr.sgml : 20041223
<ACCEPTANCE-DATETIME>20041223134559
ACCESSION NUMBER:		0000930413-04-005887
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040930
FILED AS OF DATE:		20041223
DATE AS OF CHANGE:		20041223

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			JENNIFER CONVERTIBLES INC
		CENTRAL INDEX KEY:			0000806817
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-FURNITURE STORES [5712]
		IRS NUMBER:				112824646
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0830

	BUSINESS ADDRESS:	
		STREET 1:		419 CROSSWAYS PK DR
		CITY:			WOODBURY
		STATE:			NY
		ZIP:			11797
		BUSINESS PHONE:		5164961900

	MAIL ADDRESS:	
		STREET 1:		419 CROSSWAYS PARK DR
		STREET 2:		419 CROSSWAYS PARK DR
		CITY:			WOODBURY
		STATE:			NY
		ZIP:			11797

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			M SHANKEN COMMUNICATIONS INC
		CENTRAL INDEX KEY:			0001173364
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09681
		FILM NUMBER:		041223560

	BUSINESS ADDRESS:	
		STREET 1:		387 PARK AVE SOUTH
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10016-8872
		BUSINESS PHONE:		2126844224

	MAIL ADDRESS:	
		STREET 1:		387 PARK AVE SOUTH
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10016-8872
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>c34919_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2004-09-30</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000806817</issuerCik>
        <issuerName>JENNIFER CONVERTIBLES INC</issuerName>
        <issuerTradingSymbol>JEN</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001173364</rptOwnerCik>
            <rptOwnerName>M SHANKEN COMMUNICATIONS INC</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>387 PARK AVE SOUTH</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10016-8872</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>587771</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">The amount listed in Table I reflects the beneficial ownership of the Issuer's securities by M. Shanken Communications, Inc.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Mel Mannion, Executive Vice President</signatureName>
        <signatureDate>2004-12-23</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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