LURIA L & SON INC
SC 13G, 1994-02-14
MISC GENERAL MERCHANDISE STORES
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               SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C.  20549


                          SCHEDULE 13G

            Under the Securities Exchange Act of 1934

                         Amendment No. 1



                      L. LURIA & SON, INC.

                        (Name of Issuer)



                  Common Stock, $0.01 Par Value

                 (Title of Class of Securities)



                           550484-10-9

                         (CUSIP Number)






Check the following box if a fee is being paid with this statement
[   ].  (A fee is not required only if the filing person: (1) has
a previous statement on file reporting beneficial ownership of more
than five percent of the class of securities described in Item 1;
and (2) has filed no amendment subsequent thereto reporting
beneficial ownership of five percent or less of such class.)  (See
Rule 13d-7).















                      CUSIP No. 550484 10 9

(1)  Names of Reporting Person S.S. or I.R.S. Identification Nos.
     of Above Persons Gloria Luria

(2)  Check the Appropriate Box if a Member of a Group (See
     Instructions)  (a)           (b)

(3)  SEC Use Only

(4)  Citizenship or Place of Organization U.S.A. 

     Number of           (5)  Sole Voting Power        100,299(1)
     Shares Bene-
     ficially            (6)  Shared Voting Power      127,457(2)
     Owned by            
     Each Report-        (7)  Sole Dispositive Power   100,299(1)
     ing Person
     With                (8)  Shared Dispositive Power 127,457(2)


(9)  Aggregate Amount Beneficially Owned by Each Reporting Person 
     227,756(1)(2)(3)

(10) Check if the Aggregate Amount in Row (9) Excludes Certain
     Shares (See Instructions)    [X]

(11) Percent of Class Represented by Amount in Row (9) 5.4%(4)

(12) Type of Reporting Person (See Instructions)  IN

___________________

(1)  Includes 299 shares of Common Stock and 100,000 shares of
     Class B Stock, all of which are immediately convertible into 
     Common Stock.  Voting power is calculated assuming conversion 
     of Class B Stock into Common Stock.  Shares of Class B Stock 
     are entitled to ten votes for each share held and vote
     separately as a class for the election of directors.  Class  
     B shares are entitled to elect 75% of the directors of the   
     Issuer, rounded down to the nearest whole number.  At December
     31, 1993, Gloria Luria held shares of capital stock (including
     shares identified in footnote (2) below) entitling her to
     approximately 12.5% of the voting rights of the Issuer on all
     matters other than the election of directors, taking into
     consideration the ten votes for each share of Class B Stock.

(2)  Includes 127,457 shares of Class B Stock, all of which are   
     immediately convertible into Common Stock, held by an
     intervivos trust for the benefit of Gloria Luria with respect
     to which Gloria Luria is one of two co-trustees.

(3)  At December 31, 1993, 28,678 shares of the Issuer's Common
     Stock, 1,286,958 shares of the Issuer's Class B Stock and  
     options to purchase 180,000 shares of Common Stock were held 
     by Gloria Luria's husband and children, not including 3,600
     shares of Class B Stock held by spouses of her children, but
     including 2,620 shares of Common Stock and 426,300 shares of
     Class B Stock held by her husband and 28,954 shares held in
     trust for her benefit by trustees, Nancy Luria-Cohen and Henry
     S. Luria, two of her children.  Her husband or children have
     the power to vote, or to direct the voting of, and the power
     to dispose, or to direct the disposition of, the foregoing
     securities.  Gloria Luria disclaims beneficial ownership of
     such securities.

(4)  Calculated on the basis of 3,979,327 shares of Common Stock
     outstanding on December 31, 1993, according to the Issuer. 
     Also includes as outstanding the shares of Class B Stock
     identified in footnote (1) above.



Item 1(a).     Name of Issuer:

               L. LURIA & SON, INC.

Item 1(b).     Address of Issuer's Principal Executive Offices:

               5770 Miami Lakes Drive
               Miami, Florida 33014

Item 2(a).     Name of Person Filing:

               Gloria Luria

Item 2(b).     Address of Principal Business Office or, if none,  
               residence:

               5770 Miami Lakes Drive
               Miami, Florida 33014

Item 2(c).     Citizenship:

               U.S.A.

Item 2(d).     Title of Class of Securities:

               Common Stock, $.01 Par Value

Item 2(e).     CUSIP Number:

               550484 10 9




Item 3.        If this statement is filed pursuant to Rules
               13d-1(b), or 13d-2(b), identify the status of the
               person filing.

               Not applicable.

Item 4.        Ownership.

     (a)  Amount Beneficially Owned:         227,756(1)(2)(3).

     (b)  Percent of Class:                  5.4%(4).

_______________________

(1)  Includes 299 shares of Common Stock and 100,000 shares of
     Class B Stock, all of which are immediately convertible into
     Common Stock.  Voting power is calculated assuming conversion
     of Class B Stock into Common Stock.  Shares of Class B Stock
     are entitled to ten votes for each share held and vote
     separately as a class for the election of directors.  Class B
     shares are entitled to elect 75% of the directors of the
     Issuer, rounded down to the nearest whole number.  At December
     31, 1993, Gloria Luria held shares of capital stock (including
     shares identified in footnote (2) below) entitling her to
     approximately 12.5% of the voting rights of the Issuer on all
     matters other than the election of directors, taking into
     consideration the ten votes for each share of Class B Stock.

(2)  Includes 127,457 shares of Class B Stock held by an intervivos
     trust for the benefit of Gloria Luria with respect to which
     Gloria Luria is one of two co-trustees.

(3)  At December 31, 1993, 28,678 shares of the Issuer's Common
     Stock, 1,286,958 shares of the Issuer's Class B Stock and
     options to purchase 180,000 shares of Common Stock were held
     by Gloria Luria's husband and children, not including 3,600
     shares of Class B Stock held by spouses of her children, but
     including 2,620 shares of Common Stock and 426,300 shares of
     Class B Stock held by her husband and 28,954 shares held in
     trust for her benefit by trustees, Nancy Luria-Cohen and Henry
     S. Luria, two of her children.  Her husband or children have
     the power to vote, or to direct the voting of, and the power
     to dispose, or to direct the disposition of, the foregoing
     securities.  Gloria Luria disclaims beneficial ownership of
     such securities.

(4)  Calculated on the basis of 3,979,327 shares of Common Stock
     outstanding on December 31, 1993, according to the Issuer. 
     Also includes as outstanding the shares of Class B Stock
     identified in footnote (1) above.




     (c)  Number of shares as to which such person has:

          (i)       sole power to vote or to           100,299(1)
                    direct the vote
          (ii)      shared power to vote or to         127,457(2)
                    direct the vote
          (iii)     sole power to dispose or to        100,299(1)
                    direct the disposition of
          (iv)      shared power to dispose or to      127,457(2)
                    direct the disposition of

Item 5.   Ownership of Five Percent or Less of a Class.

          If this statement is being filed to report the fact that 
as of the date hereof the reporting person has ceased to be the
beneficial owner of more than five percent of the class of
securities, check the following [   ].

Item 6.   Ownership of More than Five Percent on Behalf of Another 
          Person.

          Not applicable.  

Item 7.   Identification and Classification of the Subsidiary Which 
          Acquired the Security Being Reported on By the Parent
          Holding Company.

          Not applicable.

Item 8.   Identification and Classification of Members of the
          Group.

          Not applicable.

Item 9.   Notice of Dissolution of Group.
          
          Not applicable.

Item 10.  Certification.

          Not applicable.
____________________

(1)  Includes 299 shares of Common Stock and 100,000 shares of
     Class B Stock, all of which are immediately convertible into
     Common Stock.  Voting power is calculated assuming conversion
     of Class B Stock into Common Stock.  Shares of Class B Stock
     are entitled to ten votes for each share held and vote
     separately as a class for the election of directors.  Class B
     shares are entitled to elect 75% of the directors of the
     Issuer, rounded down to the nearest whole number.  At December
     31, 1993, Gloria Luria held shares of capital stock (including
     shares identified in footnote (2) below) entitling her to
     approximately 12.5% of the voting rights of the Issuer on all
     matters other than the election of directors, taking into
     consideration the ten votes for each share of Class B Stock.

(2)  Includes 127,457 shares of Class B Stock, all of which are
     immediately convertible into Common Stock, held by an
     intervivos trust for the benefit of Gloria Luria with respect
     to which Gloria Luria is one of two co-trustees.
















































                            SIGNATURE

     After reasonable inquiry and to the best of my knowledge and
belief, I certify that the information set forth in this statement
is true, complete and correct.



February 10, 1994                        /s/ Gloria Luria        
                                           Gloria Luria




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