TPI ENTERPRISES INC
10-Q/A, 1995-01-03
EATING PLACES
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                     SECURITIES  AND  EXCHANGE  COMMISSION
                            Washington, D.C.   20549

                                  FORM  10-Q/A

      (Mark One)
         X      Quarterly Report pursuant to Section 13 or 15(d) of the 
                Securities Exchange Act of 1934

                                         or

                Transition Report pursuant to Section 13 or 15(d) of the 
                Securities Exchange Act of 1934

For the quarterly period ended October 2, 1994    Commission file number 0-7961


                            TPI  ENTERPRISES,  INC.
             (Exact name of registrant as specified in its charter)

New Jersey                                       22-1899681
(State or other jurisdiction of                  (I.R.S. Employer
incorporation or organization)                   Identification No.)


      777 South Flagler Drive
Phillips Point East Tower, Suite 909
     West Palm Beach, Florida                      33401
(Address of principal executive office)          (Zip Code)


      Registrant's telephone number, including area code:   (407) 835-8888

       Securities registered pursuant to Section 12(b) of the Act:  None

          Securities registered pursuant to Section 12(g) of the Act:

                   Common Shares, Par Value  $.01  per Share  
                                (Title of Class)

   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       

   The number of shares outstanding of the registrant's common stock is 
   20,395,024  (as of December 22, 1994).

<PAGE>

                         PART II OTHER INFORMATION


ITEM 6.   EXHIBITS, FINANCIAL STATEMENT SCHEDULES, AND REPORTS ON FORM
          8-K


(a)  Exhibit 27.  Financial Data Schedule    


<PAGE>




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.



                                                TPI Enterprises, Inc.
                                             --------------------------
                                                   (Registrant)


Date: January 3, 1995                        ---------------------------
                                                  Frederick W. Burford
                                               Executive Vice President &
                                                Chief Financial Officer




<TABLE> <S> <C>

<ARTICLE>                   5
<CIK>                       0000096919
<NAME>                      TPI ENTERPRISES, INC.
<MULTIPLIER>                1,000
<CURRENCY>                  U.S. DOLLARS
<FISCAL-YEAR-END>           DEC-25-1994
<PERIOD-START>              DEC-27-1993
<PERIOD-END>                OCT-02-1994
<PERIOD-TYPE>               QTR-3
<EXCHANGE-RATE>             1,000
<CASH>                      19,551
<SECURITIES>                0
<RECEIVABLES>               1,225
<ALLOWANCES>                0
<INVENTORY>                 12,494
<CURRENT-ASSETS>            43,030
<PP&E>                      225,078
<DEPRECIATION>              68,383
<TOTAL-ASSETS>              258,737
<CURRENT-LIABILITIES>       52,546
<BONDS>                     111,940
       0
                 0
<COMMON>                    332
<OTHER-SE>                  70,794
<TOTAL-LIABILITY-AND-EQUITY>258,737
<SALES>                     223,452
<TOTAL-REVENUES>            223,452
<CGS>                       197,825
<TOTAL-COSTS>               215,939
<OTHER-EXPENSES>            0
<LOSS-PROVISION>            0
<INTEREST-EXPENSE>          7,809
<INCOME-PRETAX>             (63)
<INCOME-TAX>                0 
<INCOME-CONTINUING>         (63)
<DISCONTINUED>              0
<EXTRAORDINARY>             0
<CHANGES>                   0
<NET-INCOME>                (63)
<EPS-PRIMARY>               0.00
<EPS-DILUTED>               0.00


</TABLE>


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