LURIA L & SON INC
SC 13G/A, 1996-02-14
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. 2



                      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         101,897(1)
   Shares Bene-       
     ficially         (6)   Shared Voting Power       127,457(2)
     Owned by               
   Each Report-       (7)   Sole Dispositive          101,745(1)
    ing Person              Power
       With
                      (8)   Shared Dispositive        127,457(2)
                            Power


(9)   Aggregate Amount Beneficially Owned by Each Reporting
      Person    229,354(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)     5.3%(4)

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



















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:    229,354(1)(2)(3)

     (b)    Percent of Class:    5.3%(4)  

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

          (i)    sole power to vote or to              101,897(1)
                   direct the vote
          (ii)   shared power to vote or to            127,457(2)
                   direct the vote
          (iii)  sole power to dispose or to           101,745(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 1,897 shares of Common Stock (including 152 shares
     pursuant to Issuer's 401(K) plan, with respect to which Ms.
     Luria does not have dispositive power) 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, 1995, Gloria Luria held shares of capital stock
     (including shares identified in footnote (2) below) entitling
     her to approximately 11.1% 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, 1995, 8,892 shares of the Issuer's Common
     Stock, 1,106,248 shares of the Issuer's Class B Stock and
     options to purchase 183,333 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 2,806 shares of Common Stock and 419,800 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 4,076,880 shares of Common Stock
     outstanding on December 31, 1995.  Also includes as
     outstanding the shares of Class B Stock identified in
     footnote (1) above.















































                            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 13, 1996                        /s/ Gloria Luria
                                           Gloria Luria




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