Exhibit  99.1  -- Report of Independent Auditor on Review of Unaudited Financial
Statements.


                    REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS



Board  of  Directors  and  Stockholders
Rick's  Cabaret  International,  Inc.  and  Subsidiaries


          We  have  reviewed  the  accompanying balance sheets of Rick's Cabaret
International,  Inc.  and  Subsidiaries  as  of  March 31, 2001, and the related
statements  of  income for the three and six months periods ended March 31, 2001
and  2000,  and  cash  flows  for the six month periods ended March 31, 2001 and
2000.  These  financial  statements  are  the  responsibility  of  the Company's
management.

     We  conducted  our  reviews in accordance with standards established by the
American  Institute  of  Certified  Public  Accountants.  A  review  of  interim
financial  information  consists principally of analytical procedures applied to
financial  data  and  making  inquiries of persons responsible for financial and
accounting  matters.  It  is  substantially  less  in  scope  than  an  audit in
accordance with generally accepted auditing standards, the objective of which is
the  expression  of  an  opinion  regarding  the financial statements taken as a
whole.  Accordingly,  we  do  not  express  such  an  opinion.

     Based  on  our reviews, we are not aware of any material modifications that
should  be made to the accompanying financial statements in order for them to be
in  conformity  with  generally  accepted  accounting  principles.

          We  have  previously  audited,  in  accordance with generally accepted
auditing  standards, the balance sheet of Rick's Cabaret International, Inc. and
Subsidiaries  as  of  September 30, 2000, and the related statements of earnings
and cash flows for the year then ended (not presented separately herein), and in
our report dated November 30, 2000, we expressed an unqualified opinion on those
financial  statements.  In  our  opinion,  the  information  set  forth  in  the
accompanying  balance  sheet  as of September 30, 2000, is fairly stated, in all
material  respects,  in  relation  to  the  balance sheet from which it has been
derived.



                                        Jackson  &  Rhodes  P.C.



Dallas,  Texas
May  10,  2001