BENIHANA INC
10-Q, EX-27, 2000-11-20
EATING PLACES
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<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>
This schedule contains summary financial information extracted from the
October 8, 2000 Financial Statements and is qualified in its entirety by
reference to such Financial Statements.
</LEGEND>
<CIK>                           0000935226
<NAME>                          BENIHANA INC.
<MULTIPLIER>                    1,000
<CURRENCY>                      U.S. DOLLARS

<S>                             <C>                     <C>
<PERIOD-TYPE>                   3-MOS                   6-MOS
<FISCAL-YEAR-END>               APR-01-2001             APR-01-2001
<PERIOD-START>                  JUL-17-2000             MAR-27-2000
<PERIOD-END>                    OCT-08-2000             OCT-08-2000
<EXCHANGE-RATE>                           1                       1
<CASH>                                1,312                   1,312
<SECURITIES>                              0                       0
<RECEIVABLES>                           572                     572
<ALLOWANCES>                              0                       0
<INVENTORY>                           3,894                   3,894
<CURRENT-ASSETS>                      7,288                   7,288
<PP&E>                               48,778                  48,778
<DEPRECIATION>                       42,610                  42,610
<TOTAL-ASSETS>                       81,517                  81,517
<CURRENT-LIABILITIES>                17,616                  17,616
<BONDS>                              16,267                  16,267
                     0                       0
                               1                       1
<COMMON>                                617                     617
<OTHER-SE>                           47,017                  47,017
<TOTAL-LIABILITY-AND-EQUITY>         81,517                  81,517
<SALES>                              36,433                  83,151
<TOTAL-REVENUES>                     36,697                  83,766
<CGS>                                 9,893                  22,955
<TOTAL-COSTS>                        22,099                  49,960
<OTHER-EXPENSES>                      1,913                   4,068
<LOSS-PROVISION>                          0                       0
<INTEREST-EXPENSE>                      367                     829
<INCOME-PRETAX>                       2,425                   5,954
<INCOME-TAX>                            836                   1,930
<INCOME-CONTINUING>                   1,589                   4,024
<DISCONTINUED>                            0                       0
<EXTRAORDINARY>                           0                       0
<CHANGES>                                 0                       0
<NET-INCOME>                          1,589                   4,024
<EPS-BASIC>                             .26                     .65
<EPS-DILUTED>                           .24                     .61



</TABLE>


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