SECURITIES AND EXCHANGE COMMISSION
                     WASHINGTON, D.C. 20549


                            FORM 8-A


        FOR REGISTRATION OF CERTAIN CLASSES OF SECURITIES

            PURSUANT TO SECTION 12(b) OR 12(g) OF THE

                 SECURITIES EXCHANGE ACT OF 1934



                      L. LURIA & SON, INC.
                                                                 
     (Exact name of registrant as specified in its charter)


                 Florida                     59-0620505
   ___________________________________    _________________
         (State of incorporation          (I.R.S. Employer
            or organization)             Identification No.)


         5770 Miami Lakes Drive
             Miami, Florida                     33014
   ___________________________________    _________________
(Address of principal executive offices)     (Zip Code)


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

      Title of each class          Name of each exchange on which
      to be so registered          each class is to be registered

         Common Stock,                 New York Stock Exchange
        $.01 par value


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

None.






Item 1.    Description of Registrant's Securities to be
           Registered.

       (a) Common Stock

       Reference is made to the discussion of the Registrant's
Common Stock in the section entitled "Description of Securities"
contained in the Registrant's Registration Statement on Form S-1
(No. 33-270009), filed with the Securities and Exchange Commission
(the "Commission") on November 24, 1980 (the "Registration
Statement"), which information is incorporated herein by reference.

Item 2.    Exhibits.

       The following is a list of exhibits filed with the New York
Stock Exchange:

a.        The Company's Annual Report on Form 10-K for the fiscal
          year ended January 29, 1994.

b.        The Company's Quarterly Report on Form 10-Q for the
          fiscal quarter ended July 30, 1994.

c.        Notice of Annual Meeting and Proxy Statement relating to
          the Annual Meeting of Shareholders held on June 2, 1994.

d.        Amended and Restated Articles of Incorporation of the
          Company.

e.        By-laws of the Company.

f.        Specimen of Common Stock certificate

g.        1994 Annual Report to Shareholders.
________________________




















                            SIGNATURE

     Pursuant to the requirements of Section 12 of the Securities
Exchange Act of 1934, the registrant has duly caused this Registra-
tion Statement to be signed on its behalf by the undersigned,
thereto duly authorized.


November 18, 1994                 L. LURIA & SON, INC.



                                  By:/s/ Peter Luria             
                                      Peter Luria, President and
                                        Chief Operating Officer