EXHIBIT 23

                     INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in Form S-8 Registration Statement
No. 33-48217 and Registration Statement No. 33-85724 of Ark Restaurants Corp.
of our report dated November 21, 1997, appearing in this Annual Report on Form
10-K of Ark Restaurants Corp. for the year ended September 27, 1997.

New York, New York
December 23, 1997