EXHIBIT 21

List of Subsidiaries
Piccadilly Cafeterias, Inc.

(1)     Piccadilly Restaurants, Inc.
        Louisiana Corporation
        100% owned

(2)     Cajun Bayou Distributors and Management, Inc.
        Louisiana Corporation
        100% owned

(3)     Liquor PR, Inc.
        Texas Corporation
        49% owned

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>8
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Exhibit 23




                                 Consent of Independent Auditors


We consent to the incorporation by reference in this Annual Report (Form 10-K)
of Piccadilly Cafeterias, Inc. of our report dated July 21, 1997, included in 
the 1997 Annual Report to Shareholders of Piccadilly Cafeterias, Inc.

Our audits also included the financial statement schedule of Piccadilly 
Cafeterias, Inc. listed in Item 14(a).  This schedule is the responsibility  of
the  Company's management.   Our responsibility is to express an opinion based 
on our audits.   In our opinion, the financial statement schedule referred to 
above, when considered in relation to the basic financial statements taken as a 
whole, presents fairly in all material respects the information set forth 
therein.

We also consent  to  the  incorporation by reference in the Registration 
Statements (Form S-8 No. 33-17737 and Form S-8 No. 33-27793) and in the 
Registration Statement and related Prospectuses (Form S-3 No. 33-17131) of our 
report dated July 21, 1997, with  respect  to the consolidated  financial  
statements  incorporated  herein  by reference and our  report included in the
preceding paragraph with respect to the financial  statement  schedule included
in  this  Annual  Report  (Form  10-K)  of Piccadilly Cafeterias, Inc.



Ernst & Young, LLP
New Orleans, Louisiana
August 26, 1997