-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 SSJR/wCxmvx9aQNC9u72jRa1cgvqycrcpirSeethrvsjMed0hN+kuzhF1OtapM5R
 c2N3bG98ZCluSSz9XqlRxA==

<SEC-DOCUMENT>0000898432-08-000695.txt : 20080722
<SEC-HEADER>0000898432-08-000695.hdr.sgml : 20080722
<ACCEPTANCE-DATETIME>20080722183151
ACCESSION NUMBER:		0000898432-08-000695
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20080718
FILED AS OF DATE:		20080722
DATE AS OF CHANGE:		20080722

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BENIHANA INC
		CENTRAL INDEX KEY:			0000935226
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		IRS NUMBER:				650538630
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0328

	BUSINESS ADDRESS:	
		STREET 1:		8685 NW 53RD TERRACE
		CITY:			MIAMI
		STATE:			FL
		ZIP:			33166
		BUSINESS PHONE:		3055930770

	MAIL ADDRESS:	
		STREET 1:		8685 NW 53RD TERRACE
		CITY:			MIAMI
		STATE:			FL
		ZIP:			33166

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			ANDREEFF DANE
		CENTRAL INDEX KEY:			0001201810

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-26396
		FILM NUMBER:		08964312

	BUSINESS ADDRESS:	
		STREET 1:		C/O ANDREEFF EQUITY ADVISORS LLC
		STREET 2:		450 LAUREL STREET STE 2105
		CITY:			BATON ROUGE
		STATE:			LA
		ZIP:			70801
		BUSINESS PHONE:		2253447780

	MAIL ADDRESS:	
		STREET 1:		C/O ANDREEFF EQUITY ADVISORS LLC
		STREET 2:		450 LAUREL ST STE 2105
		CITY:			BATON ROUGE
		STATE:			LA
		ZIP:			70801
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>form4_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2008-07-18</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>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2008-07-18</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>46</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>5.9200</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>717006</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F3"/>
                </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>2008-07-18</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>46</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>5.9200</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>717006</value>
                    <footnoteId id="F2"/>
                    <footnoteId id="F3"/>
                </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>2008-07-18</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>17</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>5.9200</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>717023</value>
                    <footnoteId id="F2"/>
                </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.  As managing member of the
 fund's general partner, Dane Andreeff is reporting this transaction because he may be deemed an indirect beneficial owner of
 10% or more of the issuer's securities, in the aggregate.  The reporting person disclaims beneficial ownership of the
 reported securities except to the extent of his 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.  As a Director of the fund,
 Dane Andreeff, is reporting this transaction because he may be deemed an indirect beneficial owner of 10% or more of the
 issuer's securities, in the aggregate.  The reporting person disclaims beneficial ownership of the reported securities
 except to the extent of his pecuniary interest therein.</footnote>
        <footnote id="F3">The number of shares listed here under &quot;Amount of Securities Beneficially Owned Following Reported Transaction&quot; has not
 changed from what was last reported because Mr. Andreeff may be deemed an indirect beneficial owner of the securities held
 by each of the funds that were parties to the acquisition and disposition transactions reported on this form.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Dane Andreeff</signatureName>
        <signatureDate>2008-07-22</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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