- ------------------------------------------------------------------------------
 
 
               SECURITIES AND EXCHANGE COMMISSION 
 
                      WASHINGTON, DC  20549 
 
                      _____________________ 
 
                            FORM 8-K 
 
                         CURRENT REPORT 
                 PURSUANT TO SECTION 13 OR 15(d) 
             OF THE SECURITIES EXCHANGE ACT OF 1934 

                      _____________________ 

 
Date of Report (Date of earliest event reported):  March 20, 1997 
 
                          Carrols Corporation
       (Exact Name of Registrant as Specified in Charter) 
 
 
        Delaware                 1-6553            16-0958146
(State or Other Jurisdiction   (Commission        (IRS Employer 
   of Incorporation)           File Number)    Identification No.) 
 
 
       968 James Street, Syracuse, New York          13203 
      (Address of Principal Executive Offices)   (Zip Code) 
 
Registrant's telephone number, including area code:(315) 424-0513 
 
     Not Applicable
  (Former Name or Former Address, if Changed Since Last Report) 
 
- -----------------------------------------------------------------------------
                              


 
Item 5.   Other Information. 
 
          This report relates to certain announcements made by the Registrant 
in the Press Release, dated March 20, 1997, filed as an exhibit hereto and 
incorporated by reference herein.
 
 
Item 7.   Exhibits 
 
               99.  Press Release, dated March 20, 1997 
 
                             




                          SIGNATURES 
 
          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 hereunto duly authorized. 
 
 
 
                                           Carrols Corporation
 
 
 
Dated:  March 25, 1997            By:    /s/ Alan Vituli