Exhibit 5.1
                                                                     -----------

                                  July 11, 2003

Board of Directors
Michael Anthony Jewelers, Inc.
115 South MacQuesten Parkway
Mount Vernon, New York 10550

Gentlemen:

      Michael Anthony Jewelers, Inc., a Delaware corporation (the "Company"),
intends to file with the Securities and Exchange Commission under the Securities
Act of 1933, as amended, a Registration Statement on Form S-8 (the "Registration
Statement") with respect to 800,000 shares (the "Shares") of the Company's
common stock, par value $.001 per share (the "Common Stock"), to be issued from
time to time pursuant to the 2003 Long-Term Incentive Plan of the Company, and
the 2003 Non-Employee Directors' Plan of the Company (collectively, the
"Plans"). Capitalized terms not defined in this letter have the meanings given
to them in the Plans.

      You have requested our opinion in connection with the Company's filing of
the Registration Statement. In this connection, we have examined and relied upon
originals or copies, certified or otherwise identified to our satisfaction as
being true copies, of all such records of the Company, all such agreements,
certificates of officers of the Company and others, and such other documents,
certificates and corporate or other records as we have deemed necessary as a
basis for the opinions expressed in this letter, including, without limitation,
the Company's Certificate of Incorporation and the Registration Statement.

      In our examination, we have assumed the genuineness of all signatures, the
legal capacity of all natural persons, the authenticity of all documents
submitted to us as originals and the conformity to authentic original documents
of all documents submitted to us as certified or photostatic copies.

      We have investigated such questions of law for the purpose of rendering
the opinions in this letter as we have deemed necessary. We express no opinion
in this letter concerning any law other than the laws of the State of Delaware.

      This opinion is being rendered to you as of today. The opinions expressed
herein assume that there is no change in the facts, circumstances and law in
effect on the date of this opinion, particularly, as they relate to corporate
authority and the Company's good standing under Delaware law. We have assumed
the Company will remain in good standing as a Delaware corporation at all times
when shares of Common Stock are sold pursuant to the Plans.

      On the basis of and in reliance on the foregoing, we are of the opinion
that the Shares of the Common Stock to be issued pursuant to the Plans, when and
if issued in accordance with the terms of the Plans, will be legally issued,
fully paid and nonassessable.


                                       7


      The opinion in this letter is rendered only to the Company in connection
with the filing of the Registration Statement. We consent to the filing of this
letter as an exhibit to the Registration Statement. The opinion may not be
relied upon by the Company for any other purpose. This letter may not be
paraphrased, quoted or summarized, nor may it be duplicated or reproduced in
part.

                                    Very truly yours,



                                    BENESCH, FRIEDLANDER,
                                     COPLAN & ARONOFF LLP
















                                       8