-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 MIX2P0nXqM4oGBc+H+dqTb5WSArMJG6S7megRjXq2vRep5LYYFctmb5k7RcgZhzy
 ReMAQIx1Z4JMbDcKtQKesw==

<SEC-DOCUMENT>0001181431-10-021028.txt : 20100409
<SEC-HEADER>0001181431-10-021028.hdr.sgml : 20100409
<ACCEPTANCE-DATETIME>20100408200327
ACCESSION NUMBER:		0001181431-10-021028
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20100409
DATE AS OF CHANGE:		20100408
EFFECTIVENESS DATE:		20100409

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EACO CORP
		CENTRAL INDEX KEY:			0000784539
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE OPERATORS (NO DEVELOPERS) & LESSORS [6510]
		IRS NUMBER:				592597349
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-140320
		FILM NUMBER:		10740738

	BUSINESS ADDRESS:	
		STREET 1:		2113 FLORIDA BLVD
		STREET 2:		STE A
		CITY:			NEPTUNE BEACH
		STATE:			FL
		ZIP:			32266
		BUSINESS PHONE:		(714) 876-2490

	MAIL ADDRESS:	
		STREET 1:		1500 NORTH LAKEVIEW AVENUE
		CITY:			ANAHEIM,
		STATE:			CA
		ZIP:			92807

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FAMILY STEAK HOUSES OF FLORIDA INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0603</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0000784539</cik>
        <entityName>EACO CORP</entityName>
        <issuerAddress>
            <street1>1500 North Lakeview Avenue</street1>
            <city>Anaheim</city>
            <stateOrCountry>CA</stateOrCountry>
            <zipCode>92807</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>714-876-2490</issuerPhoneNumber>
        <jurisdictionOfInc>FLORIDA</jurisdictionOfInc>
        <issuerPreviousNameList>
            <previousName>Family Steak Houses of Florida, Inc.</previousName>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <previousName>FAMILY STEAK HOUSES OF FLORIDA INC</previousName>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Glen</firstName>
                <middleName>F.</middleName>
                <lastName>Ceiley</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1500 North Lakeview Avenue</street1>
                <city>Anaheim</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>92807</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Stephen</firstName>
                <lastName>Catanzaro</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1500 North Lakeview Avenue</street1>
                <city>Anaheim</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>92807</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Jay</firstName>
                <lastName>Conzen</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1500 North Lakeview Avenue</street1>
                <city>Anaheim</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>92807</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>William</firstName>
                <middleName>L.</middleName>
                <lastName>Means</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1500 North Lakeview Avenue</street1>
                <city>Anaheim</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>92807</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other Real Estate</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2010-03-24</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>true</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>0</totalOfferingAmount>
            <totalAmountSold>0</totalAmountSold>
            <totalRemaining>0</totalRemaining>
            <clarificationOfResponse>The securities were issued in exchange for all the outstanding capital stock of Bisco Industries, Inc. in connection with the acquisition of Bisco Industries, Inc. by the Issuer pursuant to an agreement and plan of merger.</clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>1</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>true</authorizedRepresentative>
            <signature>
                <issuerName>EACO CORP</issuerName>
                <signatureName>Glen F. Ceiley</signatureName>
                <nameOfSigner>Glen F. Ceiley</nameOfSigner>
                <signatureTitle>CEO</signatureTitle>
                <signatureDate>2010-03-26</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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