CUCOS INC
10KSB40, EX-23, 2000-10-02
EATING PLACES
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EXHIBIT 23

                 CONSENT OF INDEPENDENT AUDITORS

      We  consent  to  the  incorporation by  reference  in  the
Registration Statement (Form S-8 No. 33-26941), pertaining to the
1993  Stock  Option  Plan  of Cucos  Inc.  of  our  report  dated
September  6,  2000 (except for the third paragraph of Note 3, as
to  which  the  date  is  September 29, 2000) with respect to the
financial statements of Cucos Inc. included in this Annual Report
(Form 10-KSB) for the year ended July 2, 2000.

                                   Ernst & Young LLP

New Orleans, Louisiana
October 2, 2000



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