MAYORS JEWELERS INC/DE
SC 13D/A, 2000-08-18
JEWELRY STORES
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

Schedule 13D

Amendment No. 10

Under the Security Exchange Act of 1934


JAN BELL MARKETING, INC.
(Name of Issuer)

COMMON STOCK
(Title of class of securities)

45076 10 9
(CUSIP number)

Lior Ben-Shmuel
101 S. State Road 7, Suite 201
Hollywood, FL 33023
(Name, address and telephone number of person
authorized to receive notices and communications)

January 3, 2000
(Date of event which requires filing of this statement)










1. Name of Reporting Persons. I.R.S. Identification No. of above
person.

                       Eliahu Ben-Shmuel

2. Check the appropriate Box if a Member of a Group

                       N/A

3. SEC Use Only


4. Source of Funds

                       PF

5. Check if Disclosure of Legal Proceedings Is Required Pursuant
to Items 2(d) or 2(e)

                       Not Applicable            [     ]

6. Citizenship or Place of Organization

                       Israel

                                   Sole Voting Power
Number of                   7
                                 Eliahu Ben-Shmuel
Shares Beneficially                Shared Voting Power
Owned By                    8
                                        0
Each Reporting                     Sole Dispositive Power
Person With                 9
                                      1,632,601
                                   Shared Dispositive Power
                            10
                                          0


11. Aggregate Amount Beneficially Owned by Each Reporting Person

                          1,632,601

12. Check Box if the Aggregate Amount in Row (11) Excludes Certain
Shares.

                           [   ]


13. Percent of Class Represented by Amount In Row (11)

                          8.02%

14. Type of Reporting Person (See Instructions)

                            IN







Item 1.                SECURITY AND ISSUER.

This statement of Beneficial Ownership on Schedule 13D is filed by
Eliahu Ben-Shmuel with the Securities and
Exchange Commission relating to the Common Stock, par value $.0001
per share (the Common Stock), of Jan Bell
Marketing, Inc., a Delaware corporation (Jan Bell). The address of
the principle executive office of Jan Bell is 14051
Northwest 14th Street, Sunrise, Florida 33323.

Item 2.                IDENTITY AND BACKGROUND.

This statement is filed on behalf of Eliahu Ben-Shmuel (the
Filling Person).  Mr. Ben-Shmuel's principle occupation is
functioning as an executive of various entities hereinafter
mentioned.  His principle office is located at 101 S. State
Road 7, Suite 201 Hollywood, Florida 33023. Mr. Ben-Shmuel is a
citizen of Israel.

The Filing Person is the General Partner of E.B. Family
Partnership, Ltd., a Colorado limited partnership, formed on
March 26, 1993.  The Filing Person is individually the general
partner and E.B. Family Trust is the limited partner.

The Filing Person is President and a director of the Hay
Foundation, Inc., a Florida not-for-profit corporation.

The Filing Person is the President of Chai Developers, Inc., a
Florida corporation, which is the general partner of Chai
Developers Limited Partnership.  The limited partnership was
formed on October 21, 1996.

The Filing Person has not, during the last five years, been
convicted in a criminal proceeding (excluding traffic
violations or similar misdemeanors.)

The Filing Person has not, during the last five years, been a
party to a civil proceeding of a judicial or administrative
body of competent jurisdiction and as a result of such proceeding
was or is subject to a judgment, decree or final order
enjoining future violations of, or prohibiting or mandating
activities subject to federal or state securities laws or finding
any violation with respect to such laws.

Item 3.   SOURCE AND AMOUNT OF FUNDS OR OTHER CONSIDERATION.

The purchase of 7400 shares of Jan Bell Marketing on January 3,
2000 on behalf of Eliahu Ben-Shmuel.


The transaction in Common Stock that took place on January 3, 2000
are set forth below:

  Date    Shares Purchased          Shares Sold    Purchase  Price
  1/3/00      7,400                                     $2.63


Item 4.                PURPOSE OF TRANSACTION.

The purpose of the transactions was for investment purposes.




Item 5.                INTEREST IN SECURITIES OF ISSUER.

(a) The following chart indicates the number and percentage of
shares of Common Stock beneficially owned by Eliahu
 Ben-Shmuel:






          Name                                     Amount of
Shares
E.B. Family Partnership                               1,298,700
Hay Foundation                                         112,997
Izac, Lior and Shlomi Trust                            146,800
Eliahu Ben-Shmuel IRA                                   16,704
Eliahu Ben-Shmuel                                       57,400
                       Total No. of Shares            1,632,601


(b) With respect to the following companies, the filing Person has
the following voting and disposition powers:


Name              Sole Power to Vote        Shared Power to Vote
                  Or Direct the Vote        or direct the Vote

E.B. Family Partnership     1,298,700                     0
Hay Foundation                112,997                     0
Izac, Lior and Shlomi Trust   146,800                     0
Eliahu Ben-Shmuel IRA          16,704                     0
Eliahu Ben-Shmuel              57,400                     0
                            1,632,601                     0



Item 6.   Contracts, Arrangements, Understandings or Relationships
          with Respect to Securities of the Issuer.

                       Not Applicable


Item 7.   MATERIAL TO BE FILED AS EXHIBITS

                       Not Applicable











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.

August 9, 2000

By: /s/ Eliahu Ben-Shmuel
Eliahu Ben-Shmuel, Individually

E.B. Family Partners, LTD.

By: /s/ Eliahu Ben-Shmuel
Eliahu Ben-Shmuel, General Partner

Hay Foundation, Inc.

By: /s/ Eliahu Ben-Shmuel
Eliahu Ben-Shmuel, President

Chai Limited Partnership

By: /s/ Eliahu Ben-Shmuel
Eliahu Ben-Shmuel, President



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