Mail Stop 0309	January 18, 2005

Mr. E. Gerald Kay
Chief Executive Officer
Integrated BioPharma, Inc.
225 Long Avenue
Hillside, New Jersey 07205

Re:  	Integrated BioPharma, Inc.
Registration Statement on Form S-3, filed December 23, 2004
File No. 333-121601

Dear Mr. Kay:

      We have limited our review of the above referenced
registration
statement to only the matters addressed herein.
1. Please tell us if any of the selling stockholders are broker-
dealers or affiliates of broker-dealers.  We may have further
comments.
2. We note your statement in the plan of distribution section
that,
The selling stockholders and any broker-dealer participating in
the
distribution of the shares of common stock may be deemed to be
"underwriters" within the meaning of the Securities Act, and any
commission paid, or any discounts or concessions allowed to, any
such
broker-dealer may be deemed to be underwriting commissions or
discounts under the Securities Act.
Please note that any such selling stockholders and broker-dealers
will be deemed underwriters in connection with such sales.  Please
revise your disclosure accordingly.

      We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have made.

	Notwithstanding our comments, in the event the company
requests
acceleration of the effective date of the pending registration
statement, it should furnish a letter, at the time of such
request,
acknowledging that:

	?	should the Commission or the staff, acting pursuant to
delegated authority, declare the filing effective, it does not
foreclose the Commission from taking any action with respect to
the
filing;

?	the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the company from its full responsibility for the adequacy
and
accuracy of the disclosure in the filing; and

?	the company may not assert this action as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

	In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in connection with our review of
your
filing or in response to our comments on your filing.

      We will consider a written request for acceleration of the
effective date of the registration statement as a confirmation of
the
fact that those requesting acceleration are aware of their
respective
responsibilities under the Securities Act of 1933 and the
Securities
Exchange Act of 1934 as they relate to the proposed public
offering
of the securities specified in the above registration statement.
We
will act on the request and, pursuant to delegated authority,
grant
acceleration of the effective date.

      We direct your attention to Rules 460 and 461 regarding
requesting acceleration of a registration statement.  Please allow
adequate time after the filing of any amendment for further review
before submitting a request for acceleration.  Please provide this
request at least two business days in advance of the requested
effective date.

	Please direct any questions to Sonia Barros at (202) 824-5304
or
Michael Reedich at (202) 942-1815.

         	               					Sincerely,



                	          					Jeffrey
Riedler
                           					Assistant
Director

cc:	Michael L. Pflaum, Esq.
	Andrew H. Abramowitz, Esq.
	Greenberg Traurig, LLP
	200 Park Avenue
	New York, New York 10166
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Mr. E. Gerald Kay
January 18, 2005
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