EXHIBIT 99.1


               SUMMARY DESCRIPTION OF INCENTIVE COMPENSATION PLAN


The Company's annual incentive compensation plan ties key employees' bonus
earning potential to individually-designed performance objectives. Under the
plan, each plan participant is provided a range of potential annual cash
incentive awards based on his or her individually-designed performance
objectives. Actual awards paid under the plan are based on exceeding goals tied
to certain budgeted results of the Company. A portion of awards is also
determined by achieving other performance and management goals. The maximum
incentive awards that could be awarded to the Company's named executive officers
pursuant to the incentive compensation plan are as follows: president and chief
executive officer: 30% x annual base salary; executive vice president of
operations: 30% x annual base salary; senior vice president - finance: 30% x
annual base salary; vice president - marketing: 30% x annual base salary; senior
vice president - chief operating administrative officer: 30% x annual base
salary; vice president - sushi division: 30% x annual base salary. The
controller along with the other senior directors are eligible to receive 20% x
annual base salary.