-----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,
 M48vyYxV2vRYLc1cZaNjcBYPfAinyHF5II3ND/EnXEJktnlCeqzgLFeBey+ynQ7L
 aeWN/9RYwU4mh7baeaZreg==

<SEC-DOCUMENT>0000921895-05-002180.txt : 20051222
<SEC-HEADER>0000921895-05-002180.hdr.sgml : 20051222
<ACCEPTANCE-DATETIME>20051222132309
ACCESSION NUMBER:		0000921895-05-002180
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20051213
FILED AS OF DATE:		20051222
DATE AS OF CHANGE:		20051222

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Forman Mark A
		CENTRAL INDEX KEY:			0001347269

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-15615
		FILM NUMBER:		051281175

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		(214) 661-7474

	MAIL ADDRESS:	
		STREET 1:		C/O NEWCASTLE CAPITAL MANAGEMENT, L.P.
		STREET 2:		300 CRESCENT COURT, SUITE 1110
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75201

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WHITEHALL JEWELLERS INC
		CENTRAL INDEX KEY:			0000868984
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-JEWELRY STORES [5944]
		IRS NUMBER:				361433610
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0131

	BUSINESS ADDRESS:	
		STREET 1:		155 N WACKER DR
		STREET 2:		SUITE 500
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606
		BUSINESS PHONE:		3127826800

	MAIL ADDRESS:	
		STREET 1:		155 NORTH WACKER
		STREET 2:		SUITE 500
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MARKS BROS JEWELERS INC
		DATE OF NAME CHANGE:	19960301
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>for2.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2005-12-13</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000868984</issuerCik>
        <issuerName>WHITEHALL JEWELLERS INC</issuerName>
        <issuerTradingSymbol>JWLR.PK</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001347269</rptOwnerCik>
            <rptOwnerName>Forman Mark A</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O NEWCASTLE CAPITAL MANAGEMENT, L.P.</rptOwnerStreet1>
            <rptOwnerStreet2>300 CRESCENT COURT, SUITE 1110</rptOwnerStreet2>
            <rptOwnerCity>DALLAS</rptOwnerCity>
            <rptOwnerState>TX</rptOwnerState>
            <rptOwnerZipCode>75201</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>1</isOther>
            <otherText>See Footnote 1</otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock, $.001 Par Value</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                    <footnoteId id="F1"/>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">The Reporting Person is a member of a Section 13(d) group that owns more than 10% of the Issuer's outstanding common stock.  The Reporting Person is an officer of Newcastle Capital Management, L.P., the general partner of Newcastle Partners, L.P. which owns 2,018,400 shares of the Issuer's common stock.  The Reporting Person disclaims beneficial ownership of the shares owned by Newcastle Partners, L.P.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Forman, Mark A.</signatureName>
        <signatureDate>2005-12-21</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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