-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 QXJplNvhQwpnoeFguE9okKF2trmnU1k00vacHoNLOVibPsBUndnpKcW8rICUA7SM
 cWlBVr7H2VtHB9/GKQNm8Q==

<SEC-DOCUMENT>0001157523-07-006899.txt : 20070716
<SEC-HEADER>0001157523-07-006899.hdr.sgml : 20070716
<ACCEPTANCE-DATETIME>20070716201425
ACCESSION NUMBER:		0001157523-07-006899
CONFORMED SUBMISSION TYPE:	5
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070531
FILED AS OF DATE:		20070716
DATE AS OF CHANGE:		20070716

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:			STEIN JOHN S
		CENTRAL INDEX KEY:			0001183717

	FILING VALUES:
		FORM TYPE:		5
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-04339
		FILM NUMBER:		07982662

	BUSINESS ADDRESS:	
		STREET 1:		15 SOUTH 20TH STREET
		STREET 2:		SUITE 1802
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35233
		BUSINESS PHONE:		2052973000

	MAIL ADDRESS:	
		STREET 1:		C/O COMPASS BANCSHARES INC
		STREET 2:		15 SOUTH 20TH STREET
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35233
</SEC-HEADER>
<DOCUMENT>
<TYPE>5
<SEQUENCE>1
<FILENAME>a5448752_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>5</documentType>

    <periodOfReport>2007-05-31</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <form3HoldingsReported>0</form3HoldingsReported>

    <form4TransactionsReported>0</form4TransactionsReported>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001183717</rptOwnerCik>
            <rptOwnerName>STEIN JOHN S</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>2007-05-31</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>5</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>166205</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>766929</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>Shared Voting Rights</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>5231128</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                    <footnoteId id="F2"/>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By SYB, Inc.</value>
                    <footnoteId id="F1"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1014500</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                    <footnoteId id="F2"/>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Estate of Sloan Y. Bashinsky, Sr.</value>
                    <footnoteId id="F1"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>404544</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                    <footnoteId id="F3"/>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Bashinsky Foundation, Inc.</value>
                    <footnoteId id="F2"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>288854</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Common Stock Options</value>
                <footnoteId id="F4"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>3.81</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F5"/>
            </exerciseDate>
            <expirationDate>
                <value>2011-10-15</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>40000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>40000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Common Stock Options</value>
                <footnoteId id="F4"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>3.50</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F6"/>
            </exerciseDate>
            <expirationDate>
                <value>2009-04-08</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>20000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>20000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Shares owned by Golden Enterprises, Inc. and Subsidiaries Employee Stock Ownership Plan.  Mr. Stein serves on the Plan
 Administrative Committee with two other individuals.  The vote of two members in favor of any proposed action is required.
 Consequently, Mr. Stein shares in the voting of the Golden Enterprises stock owned by the Plan.  In addition, as an employee
 of Golden Enterprises, Inc., Mr. Stein participates in the Plan and 49,250 shares of Golden Enterprises stock have vested to
 his account.  Mr. Stein disclaims any beneficial ownership in the remaining shares held by the Plan.</footnote>
        <footnote id="F2">Mr. Stein 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. Stein 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>
        <footnote id="F3">Shares owned by the Bashinsky Foundation, Inc., a tax-exempt private foundation.  Mr. Stein serves as a member of the Board
 of Directors and an officer of Bashinsky Foundation, Inc.  Mr. Stein disclaims beneficial ownership of such shares.</footnote>
        <footnote id="F4">Options granted under the Golden Enterprises, Inc. 1996 Long Term Incentive Plan.</footnote>
        <footnote id="F5">All options were and are exercisable on and after October 15, 2002.</footnote>
        <footnote id="F6">All options were and are exercisable on and after April 8, 1999.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ John S. Stein</signatureName>
        <signatureDate>2007-07-15</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----