EVANS BOB FARMS INC
10-Q/A, 1994-12-08
EATING PLACES
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                           FORM 10-Q/A

               SECURITIES AND EXCHANGE COMMISSION

                      Washington D.C. 20549

(Mark One)

(X)  QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE

                 SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended                             July
29, 1994

                               OR
                                
(   )     TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
          SECURITIES EXCHANGE ACT OF 1934

For the transition period from

Commission file number:        0-1667

                         Bob Evans Farms, Inc.
         (Exact name of registrant as specified in its charter)

                Delaware                               31-4421866
(State or other jurisdiction of incorporation       (I.R.S. Employer
            or organization)                       Identification No.)

         3776 South High Street  Columbus, Ohio  43207
            (Address of principal executive offices)
                           (Zip Code)

                        (614)  491-2225
      (Registrant's telephone number, including area code)


(Former name, former address and formal fiscal year, if changed
since last report)

      Indicate by check mark whether the registrant (1) has filed
all reports required to be filed by Section 13 or 15(d) of the
Securities Exchange Act of 1934 during the preceding 12 months
(or for such shorter period that the registrant was required to
file such reports), and (2) has been subject to such filing
requirements for the past 90 days.

Yes    X       No

      As of the close of the period covered by this report, the
registrant had issued 42,638,118 common shares.




                   PART II - OTHER INFORMATION
     

     Item 6.  Exhibits and Reports on Form 8-K

     
               (a)  Exhibits
     
                    18. Changes in accounting principles
                    27. Financial Data Schedule
     
               (b)  Reports on Form 8-K
     
                    None

                                
                           SIGNATURES
                                
                                
     Pursuant to the requirements of the Securities Exchange Act

     of 1934, the Registrant has duly caused this report to be

     signed on its behalf by the undersigned thereunto duly

     authorized.

     

                                  Bob Evans Farms, Inc.

                                       Registrant
     
     
     
     
                                     Daniel E. Evans
                                     Daniel E. Evans
                                  Chairman of the Board
                                (Chief Executive Officer)
     
     
     
     
                                    Donald J. Radkoski
                                    Donald J. Radkoski
                            Group Vice President and Treasurer
                                 (Chief Financial Officer)
     
     
     
     December 8, 1994
           Date



<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM
THE CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF INCOME OF
BOB EVANS FARMS, INC. AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH FORM 10-Q FOR THE PERIOD ENDED JULY 29, 1994.
</LEGEND>
<MULTIPLIER> 1000
<CURRENCY> US DOLLARS
       
<S>                             <C>
<PERIOD-TYPE>                   QTR-1
<FISCAL-YEAR-END>                          APR-28-1995
<PERIOD-START>                             APR-30-1994
<PERIOD-END>                               JUL-29-1994
<EXCHANGE-RATE>                                      1
<CASH>                                           5,107
<SECURITIES>                                     2,537
<RECEIVABLES>                                   14,423
<ALLOWANCES>                                         0
<INVENTORY>                                     13,645
<CURRENT-ASSETS>                                43,426
<PP&E>                                         523,856
<DEPRECIATION>                                 163,873
<TOTAL-ASSETS>                                 419,972
<CURRENT-LIABILITIES>                           54,470
<BONDS>                                              0
<COMMON>                                           426
                                0
                                          0
<OTHER-SE>                                     359,581
<TOTAL-LIABILITY-AND-EQUITY>                   419,972
<SALES>                                        197,939
<TOTAL-REVENUES>                               197,984
<CGS>                                           62,879
<TOTAL-COSTS>                                  176,583
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                 21,401
<INCOME-TAX>                                     8,218
<INCOME-CONTINUING>                             13,183
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    13,183
<EPS-PRIMARY>                                      .31
<EPS-DILUTED>                                      .31
        

</TABLE>


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