8-K

                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              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): May 11, 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)


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

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:

[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR
    230.425)

[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
    240.14a-12)

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
    Act (17 CFR 240.14d-2(b))

[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
    Act (17 CFR 240.13e-4(c))








Item 8.01 - Other Events.

         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 October 12, 2004, Ark Restaurants Corp. issued a press release
entitled "Ark Restaurants Announces Declaration of Dividend" a copy of which is
furnished herewith as Exhibit 99 to this Current Report on Form 8-K.








                                   SIGNATURES

         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 RESTAURANT CORP.


                                            By: /s/ Michael Weinstein
                                                -----------------------
                                                Chief Executive Officer




Date:  October 15, 2004








INDEX TO EXHIBITS

 Exhibit    Description
 -------    -----------
   99.1     Press Release dated October 12, 2004 entitled "Ark Restaurants
            Announces Declaration of Dividend."

EX-99

                                                                    Exhibit 99.1


                Ark Restaurants Announces Declaration of Dividend


CONTACT:
Robert Towers
(212) 206-8800
bob@arkrestaurants.com


NEW YORK, New York - October 12, 2004 -- Ark Restaurants Corp. (NASDAQ:ARKR)
announced today that the Board of Directors instituted a dividend policy by
declaring a regular quarterly dividend of 35 cents per share on the Company's
outstanding common stock beginning on November 1, 2004 to shareholders of record
at the close of business on October 22, 2004.

Ark Restaurants owns and operates 22 restaurants and bars, 26 fast food
concepts, catering operations and wholesale and retail bakeries. Nine
restaurants are located in New York City; nine in Las Vegas, Nevada; and four in
Washington, DC. The Las Vegas operations include three restaurants within the
New York-New York Hotel & Casino Resort and operation of the Resort's room
service, banquet facilities, employee dining room and nine food court concepts;
four restaurants and bars within the Venetian Casino Resort as well as four food
court concepts. In Las Vegas, the Company also owns and operates one restaurant
within the Forum Shops at Caesar's Shopping Center and one restaurant at the
Neonopolis Center at Fremont Street. The Florida operations include five fast
food facilities in Tampa, Florida and eight fast food facilities in Hollywood,
Florida, each at a Hard Rock Hotel and Casino operated by the Seminole Indian
Tribe at these locations.

Forward-looking statements in this news release, if any, involve unknown risks,
and uncertainties that may cause the company's actual results or outcomes to be
materially different from those anticipated and discussed herein. Important
factors that might cause such differences are discussed in the Company's
fillings with the Securities and Exchange Commission.