MAYORS JEWELERS INC/DE
SC 13D/A, 2001-01-16
JEWELRY STORES
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

Schedule 13D

Amendment No. 14

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)

December 28 and 29 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             1,823,901
                                   Shared Dispositive Power
                            10              0


11. Aggregate Amount Beneficially Owned by Each Reporting Person

                          1,823,901

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

                           [   ]


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

                          9.56%

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 Mayors Jewelers, Inc., a Delaware corporation
(Mayors). 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 8,700 shares of Mayors Jewelers on December 28,
2000 and 2,600 shares on December 29, 2000 on behalf of Eliahu
Ben-Shmuel.


The transaction in Common Stock that took place on December 28
and 29, 2000 are set forth below:

  Date    Shares Purchased          Shares Sold    Purchase
Price
 12/28/00     8700                                    $2.25
 12/29/00	  2600						$2.25




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                                      248,700
                       Total No. of Shares            1,823,901


(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           248,700                     0
                          1,823,901                     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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