-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 GKT3S8IFVv8AzOFBS3DaGZCIdiScus9qYFwK8ityHCSFhnZkgYZbMOV2DwNIymMH
 lXZivmQ72oZzjQIzL6xpSQ==

<SEC-DOCUMENT>0001157523-06-000789.txt : 20060127
<SEC-HEADER>0001157523-06-000789.hdr.sgml : 20060127
<ACCEPTANCE-DATETIME>20060127170055
ACCESSION NUMBER:		0001157523-06-000789
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20051215
FILED AS OF DATE:		20060127
DATE AS OF CHANGE:		20060127

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			MCCUTCHEON MARK W
		CENTRAL INDEX KEY:			0001208798

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-04339
		FILM NUMBER:		06558620

	MAIL ADDRESS:	
		STREET 1:		P O BOX 2447
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35201

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GOLDEN ENTERPRISES INC
		CENTRAL INDEX KEY:			0000042228
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS FOOD PREPARATIONS & KINDRED PRODUCTS [2090]
		IRS NUMBER:				630250005
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0531

	BUSINESS ADDRESS:	
		STREET 1:		2101 MAGNOLIA AVE STE 212
		STREET 2:		SOUTH
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35205
		BUSINESS PHONE:		2053266101

	MAIL ADDRESS:	
		STREET 1:		2140 11TH AVE SOUTH
		STREET 2:		STE 208
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35205

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GOLDEN FLAKE INC
		DATE OF NAME CHANGE:	19761019

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MAGIC CITY FOOD PRODUCTS INC
		DATE OF NAME CHANGE:	19700805
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>a5065529_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2005-12-15</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000042228</issuerCik>
        <issuerName>GOLDEN ENTERPRISES INC</issuerName>
        <issuerTradingSymbol>GLDC</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001208798</rptOwnerCik>
            <rptOwnerName>MCCUTCHEON MARK W</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>ONE GOLDEN FLAKE DRIVE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>BIRMINGHAM</rptOwnerCity>
            <rptOwnerState>AL</rptOwnerState>
            <rptOwnerZipCode>35205</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2005-08-02</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>5231128</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>5231128</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                    <footnoteId id="F1"/>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By SYB, Inc.</value>
                    <footnoteId id="F1"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2005-08-02</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>1014500</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1014500</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                    <footnoteId id="F1"/>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Estate of Sloan Y. Bashinsky, Sr.</value>
                    <footnoteId id="F1"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>4455</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Mr. McCutcheon serves on the Voting Committee created under the Last Will and Testament/Trusts and SYB, Inc. Common Stock
 Trust created by Sloan Y. Bashinsky, Sr. (&quot;Mr. Bashinsky&quot;).  The Voting Committee, presently made up of seven members (six
 members of the Issuer's Board of Directors and one member selected by the Personal Representatives of Mr. Bashinsky's Estate
 and Trustees of the SYB, Inc. Common Stock Trust), votes the shares of Issuer's stock owned by the Estate of Mr. Bashinsky
 (1,014,500 Shares) and the shares owned by SYB, Inc. (5,231,128 Shares).  Mr. McCutcheon disclaims beneficial ownership of
 such Shares.  All members of the Voting Committee have executed a Schedule 13D on behalf of a Voting Group of the
 Estate/Testamentary Trust and the SYB, Inc. Common Stock Trust.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Mark W. McCutcheon</signatureName>
        <signatureDate>2006-01-25</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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