-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 IWdcTJixfuCxtw6b84ZJf1RVQcO05GuY7mTCQwgc53dlQmeJa0+VxqtXeesvfP0P
 wTOGTjNfFWXejULzzu1FTA==

<SEC-DOCUMENT>0001157523-06-006907.txt : 20060717
<SEC-HEADER>0001157523-06-006907.hdr.sgml : 20060717
<ACCEPTANCE-DATETIME>20060717170010
ACCESSION NUMBER:		0001157523-06-006907
CONFORMED SUBMISSION TYPE:	3/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20050922
FILED AS OF DATE:		20060717
DATE AS OF CHANGE:		20060717

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

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Davis Thomas Lynn
		CENTRAL INDEX KEY:			0001351357

	FILING VALUES:
		FORM TYPE:		3/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-04339
		FILM NUMBER:		06965413

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		731-664-6267

	MAIL ADDRESS:	
		STREET 1:		75 SADDLE BROOK DRIVE
		CITY:			JACKSON
		STATE:			TN
		ZIP:			38305
</SEC-HEADER>
<DOCUMENT>
<TYPE>3/A
<SEQUENCE>1
<FILENAME>a5189555_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3/A</documentType>

    <periodOfReport>2005-09-22</periodOfReport>

    <dateOfOriginalSubmission>2006-01-25</dateOfOriginalSubmission>

    <noSecuritiesOwned>0</noSecuritiesOwned>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001351357</rptOwnerCik>
            <rptOwnerName>Davis Thomas Lynn</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>75 SADDLE BROOK DRIVE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>JACKSON</rptOwnerCity>
            <rptOwnerState>TN</rptOwnerState>
            <rptOwnerZipCode>38305</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>1</isOther>
            <otherText>See Footnote 1</otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>3000</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>Owned by wife, Nancy L. Davis</value>
                    <footnoteId id="F1"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">This amended Form 3 is being filed to correct the amount of Common Stock owned indirectly by Mr. Davis through the ownership
 of his wife, Nancy L. Davis.  The original Form 3 inadvertently stated that the amount held by Mrs. Davis was 4,000 shares,
 when, in fact, she owned 3,000 shares.  Mr. Davis disclaims any interest in these shares.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Thomas L. Davis</signatureName>
        <signatureDate>2006-07-17</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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