Washington, DC 20549

                                    Form 8-K

                                 Current Report

     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

       Date of Report (Date of earliest event reported): December 27, 2004

                              ARK RESTAURANTS CORP.
             (Exact name of registrant as specified in its charter)

                         Commission file number 0-14030

             New York                                     13-3156768       
---------------------------------------             -----------------------
  (State or other jurisdiction of                      (I.R.S. Employer
   incorporation or organization)                      Identification No.)

                                 85 Fifth Avenue
                               New York, NY 10003
             (Address of principal executive offices, with zip code)

                                 (212) 206-8800
                         (Registrant's telephone number,
                              including area code)

          (Former name or former address, if changed since last report)

Item 2.02.  Results of Operations and Financial Condition

            The information in this Current Report is being furnished and shall
not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act
of 1934 (the "Exchange Act"), or otherwise subject to the liabilities of that
Section. The information in this Current Report shall not be incorporated by
reference in any filing under the Securities Act of 1933 or the Exchange Act,
except as shall be expressly set forth by specific reference in such a filing.

            On December 27, 2004, Ark Restaurants Corp. issued a press release
announcing its fourth quarter and year end financial results for 2004, the text
of which is furnished herewith as Exhibit 99.1.


            Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                                 ARK RESTAURANTS CORP.

                                                 By:  /s/ Michael Weinstein
                                                      Chief Executive Officer

Date:  December 28, 2004


 Exhibit    Description
 -------    -----------
   99.1     Press Release dated December 27, 2004 entitled "Ark Restaurants
            Announces Financial Results for the Fourth Quarter and Full Year
            Results for 2004."