SECURITIES AND EXCHANGE COMMISSION
                         WASHINGTON, D.C. 20549
               UNDER REPORT UNDER SECTION 13 or 15(d) OF 
                THE SECURITIES AND EXCHANGE ACT OF 1934
   
      For the Period Ended:           Commission File No.                
       September 30, 1996                 2-78287-NY

                         FOOD CONCEPTS, INC.
       exact name of registrant as specified in its charter
   
          NEVADA                                   13-3124057
(State or other jurisdiction of                 (I.R.S. Employer
 incorporation or organization)               Identification No.)
   
                            6601 Lyons Road
                               Suite C-12
                      Coconut Creek, Florida 33073
                (address of principal executive office)
   
 Registrant's telephone number, including area code:(954)420-0882
   
 Indicate by check mark whether the registrant has filed all annual, 
quarterly 
and other reports required to be filed with the Commission within the past
ninety days and in addition, has filed the most recent annual report required
to be filed.
   Yes [x]   No [ ]
   
          APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY
             PROCEEDINGS DURING THE PRECEDING FIVE YEARS:
   
     Indicate by check marks whether the registrant has filed all
  documents and reports required to be filed by Sections 2, 13 or
  15(d) of the Securities Exchange Act of 1934 subsequent to the
  distribution of securities under a plan confirmed by a court.
   Yes [ ]   No [ ]
   
                APPLICABLE ONLY TO CORPORATE ISSUERS:
                                   
   Indicate the number of shares outstanding of each of the issuer's classes 
of common stock, as of the latest practicable date.
   
   Common Stock $.0001 par value,         5,986,744
        (Title of Class)             (Shares outstanding at
                                       September 30, 1996)
   
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                         INDEX TO EXHIBIT



FINANCIAL DATA FOR 3 MONTH PERIOD
        ENDED SEPTEMBER 30, 1996 AND
        FOR FISCAL YEAR ENDED JUNE 30, 1996






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                                    SIGNATURES
   
        Pursuant to the requirements of Section 13 or 15(d) of the
   Securities Exchange Act of 1934, the Company has duly caused this
   report to be signed on its behalf by the undersigned thereunto
   duly authorized.
   
   FOOD CONCEPTS, INC.                FOOD CONCEPTS, INC.
   
   
   
   BY: /S/ FRANCIS GLAUBMAN           BY: /S/ HERBERT GLAUBMAN
       FRANCIS GLAUBMAN                   HERBERT GLAUBMAN
   
   Dated: JANUARY 6, 1996           Dated: JANUARY 6, 1996
   
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