-----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,
 SPhw4lKIkt+nOYPTNvsuZYOfYqNFRhjYiEr0X8xaqoGVY8fxbaxBveOs/FkjRg+C
 HTgamnuT2hVyUrXweDK18g==

<SEC-DOCUMENT>0000898432-08-000751.txt : 20080804
<SEC-HEADER>0000898432-08-000751.hdr.sgml : 20080804
<ACCEPTANCE-DATETIME>20080804171048
ACCESSION NUMBER:		0000898432-08-000751
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20080731
FILED AS OF DATE:		20080804
DATE AS OF CHANGE:		20080804

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:		08988813

	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>benihana-form4_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2008-07-31</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, L.L.C.</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>2008-07-31</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>14662</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>6.5193</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>731685</value>
                    <footnoteId id="F1"/>
                </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>2008-07-31</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>11733</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>6.5193</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>743418</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>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Dane Andreeff</signatureName>
        <signatureDate>2008-08-04</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----