COMMISSION FILE NUMBER

                                  -------------
                                  UNITED STATES

                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 12b-25

                           NOTIFICATION OF LATE FILING


(Check One): [  ] Form 10-KSB  [  ] Form 11-K   [  ] Form 20-F  [X] Form 10-QSB
              --                --               --              --

For Period Ended:  June 27, 2001
                   ------------------

[   ] Transition Report on Form 10-K
[   ] Transition Report on Form 20-F
[   ] Transition Report on Form 11-K
[   ] Transition Report on Form 10-Q
[   ] Transition Report on Form N-SAR

For the Transition Period Ended: _______________________

     NOTHING IN THIS FORM SHALL BE CONSTRUED TO IMPLY THAT THE COMMISSION HAS
VERIFIED ANY INFORMATION CONTAINED HEREIN.

     If the notification relates to a portion of the filing checked above,
identify the items(s) to which the notification relates:



                                     PART I
                             REGISTRANT INFORMATION

                              TAM RESTAURANTS, INC.
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                            Full Name of Registrant:


                   ------------------------------------------
                            Former Name if Applicable


                               114 McClean Avenue
                   ------------------------------------------
            Address of Principal Executive Office (Street and Number)

                          Staten Island, New York 10305
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                            City, State and Zip Code












                                     PART II
                             RULES 12b-25(b) AND (c)


     If the subject report could not be filed without unreasonable effort or
expense and the registrant seeks relief pursuant to Rule 12b-25(b), the
following should be completed. (Check box if appropriate)

[ ]      (a)      The reasons described in reasonable detail in Part III of this
                  form could not be eliminated without unreasonable effort or
                  expense;

[X]      (b)      The subject annual report, semi-annual report, transition
                  report on Form 10-K, Form 20- F, 11-K, Form N-SAR, or portion
                  thereof, will be filed on or before the fifteenth calendar day
                  following the prescribed due date; or the subject quarterly
                  report of transition report on Form 10-Q, or portion thereof
                  will be filed on or before the fifth calendar day following
                  the prescribed due date; and

[ ]      (c)      The accountant's statement or other exhibit required by Rule
                  12b-25(c) has been attached if applicable.


                                    PART III
                                    NARRATIVE


State below in reasonable detail the reasons why the Form 10-K, 11-K, 20-F,
10-Q, N-SAR, or the transition report or portion thereof, could not be filed
within the prescribed time period.

EXPLANATION:

The Form 10-QSB could not be filed within the prescribed time period due to
Registrant's recent change in its independent auditors and unforeseen
difficulties arising in connection with its preparation.




                                     PART IV
                                OTHER INFORMATION


(1)  Name and telephone number of person to contact in regard to this
     notification

         (Name)                  (Area Code)             (Telephone Number)

     Anthony Golio                   718                     273-2532
     --------------                  ---                     --------

(2)  Have all other periodic reports required under Section 13 or 15(d) of the
     Securities Exchange Act of 1934 or Section 30 of the Investment Company Act
     of 1940 during the preceding 12 months or for such shorter period that the
     registrant was required to file such report(s) been filed? If answer is no,
     identify report(s).    [X]  Yes       [ ]  No



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(3)  Is it anticipated that any significant change in results of operations from
     the corresponding period for the last fiscal year will be reflected by the
     earnings statements to be included in the subject report or portion
     thereof?               [ ]  Yes       [X]  No



If so, attach an explanation of the anticipated change, both narratively and
quantitatively, and, if appropriate, state the reasons why a reasonable estimate
of the results cannot be made.






                              TAM RESTAURANTS, INC.
            --------------------------------------------------------
                  (Name of Registrant as Specified in Charter)

                Has caused this notification to be signed on its
              behalf by the undersigned hereunto duly authorized.



Date:  August 13, 2001                By:  /s/ Anthony Golio
      -----------------                   ---------------------------
                                          Name:  Anthony Golio
                                          Title: President



INSTRUCTION: The form may be signed by an executive officer of the registrant or
by any other duly authorized representative. The name and title of the person
signing the form shall be typed or printed beneath the signature. If the
statement is signed on behalf of the registrant by an authorized representative
(other than an executive officer), evidence of the representative's authority to
sign on behalf of the registrant shall be filed with the form.





                                    ATTENTION
   INTENTIONAL MISSTATEMENTS OR OMISSIONS OF FACT CONSTITUTE FEDERAL CRIMINAL
                        VIOLATIONS (SEE 18 U.S.C. 1001).