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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 QhW9Eqw6nbhyy8bTESvRZxV3hm8EaYvrBnNV0OFjww/kWl+xDktfIKQ7z7GjihnP
 a6N8YZRFtZVx1lmq6zesoQ==

<SEC-DOCUMENT>0001206291-02-000002.txt : 20021122
<SEC-HEADER>0001206291-02-000002.hdr.sgml : 20021122
<ACCEPTANCE-DATETIME>20021122154647
ACCESSION NUMBER:		0001206291-02-000002
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20021121
FILED AS OF DATE:		20021122

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IMPERIAL SUGAR CO /NEW/
		CENTRAL INDEX KEY:			0000831327
		STANDARD INDUSTRIAL CLASSIFICATION:	SUGAR & CONFECTIONERY PRODUCTS [2060]
		IRS NUMBER:				740704500
		STATE OF INCORPORATION:			TX
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-10307
		FILM NUMBER:		02837936

	BUSINESS ADDRESS:	
		STREET 1:		ONE IMPERIAL SQ STE 200
		STREET 2:		P O BOX 9
		CITY:			SUGAR LAND
		STATE:			TX
		ZIP:			77487
		BUSINESS PHONE:		2814919181

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	IMPERIAL SUGAR CO /TX/
		DATE OF NAME CHANGE:	19880606

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	IMPERIAL HOLLY CORP
		DATE OF NAME CHANGE:	19920703

REPORTING-OWNER:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SMITH W J DUFFY
		CENTRAL INDEX KEY:			0001206291
		RELATIONSHIP:				OFFICER

	FILING VALUES:
		FORM TYPE:		4

	MAIL ADDRESS:	
		STREET 1:		P O BOX 9
		CITY:			SUGAR LAND
		STATE:			TX
		ZIP:			77487
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>edgar.txt
<DESCRIPTION>FORM 4 - 11-21-2002
<TEXT>
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 4
STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP
( ) Check this box if no longer subject to Section 16.
Form 4 or Form 5 obligations may continue. See Instructions 1(b).
1. Name and Address of Reporting Person
   W.J. Duffy  Smith
   P O Box 9
   TX, Sugar Land 77487
2. Issuer Name and Ticker or Trading Symbol
   Imperial Sugar Company (IPSU)

3. IRS or Social Security Number of Reporting Person (Voluntary)
   ###-##-####
4. Statement for Month/Year
   11/21/2002
5. If Amendment, Date of Original (Month/Year)

6. Relationship of Reporting Person(s) to Issuer (Check all applicable)
   ( ) Director ( ) 10% Owner (X) Officer (give title below) ( ) Other
   (specify below)
   Executive Vice President
7. Individual or Joint/Group Filing (Check Applicable Line)
   (X) Form filed by One Reporting Person
   ( ) Form filed by More than One Reporting Person
<TABLE>
<CAPTION>
___________________________________________________________________________________________________________________________________
 Table I -- Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned                                                 |
___________________________________________________________________________________________________________________________________|
1. Title of Security       |2.    |3.    |4.Securities Acquired (A)         |5.Amount of        |6.Dir |7.Nature of Indirect       |
                           | Transaction |  or Disposed of (D)              |  Securities       |ect   |  Beneficial Ownership     |
                           |      |      |                                  |  Beneficially     |(D)or |                           |
                           |      |    | |                  | A/|           |  Owned at         |Indir |                           |
                           | Date |Code|V|    Amount        | D |    Price  |  End of Month     |ect(I)|                           |
___________________________________________________________________________________________________________________________________|
<S>                        <C>    <C>  <C><C>               <C> <C>         <C>                 <C>    <C>
___________________________________________________________________________________________________________________________________|
<CAPTION>
___________________________________________________________________________________________________________________________________
 Table II -- Derivative Securitites Acquired, Disposed of, or Beneficially Owned                                                   |
___________________________________________________________________________________________________________________________________|
1.Title of Derivative |2.Con-  |3.   |4.    |5.Number of De |6.Date Exer|7.Title and Amount  |8.Price|9.Number    |10.|11.Nature of|
  Security            |version |Transaction | rivative Secu |cisable and|  of Underlying     |of Deri|of Deriva   |Dir|Indirect    |
                      |or Exer |     |      | rities Acqui  |Expiration |  Securities        |vative |tive        |ect|Beneficial  |
                      |cise    |     |      | red(A) or Dis |Date(Month/|                    |Secu   |Securities  |(D)|Ownership   |
                      |Price of|     |      | posed of(D)   |Day/Year)  |                    |rity   |Benefi      |or |            |
                      |Deriva- |     |      |               |Date |Expir|                    |       |ficially    |Ind|            |
                      |tive    |     |      |           | A/|Exer-|ation|   Title and Number |       |Owned at    |ire|            |
                      |Secu-   |     |    | |           | D |cisa-|Date |   of Shares        |       |End of      |ct |            |
                      |rity    |Date |Code|V|  Amount   |   |ble  |     |                    |       |Month       |(I)|            |
___________________________________________________________________________________________________________________________________|
<S>                   <C>      <C>   <C>  <C><C>        <C> <C>   <C>   <C>          <C>     <C>     <C>          <C> <C>
Employee/Director Stoc|$1.35   |11/21|A   | |5000       |A  |1/4 1|Nov 2|Common      |5000   |1.35   |5000        |D  |            |
k Option              |        |/ 200|    | |           |   |1/21/|1, 20|            |       |       |            |   |            |
                      |        |2    |    | |           |   |2002 |12   |            |       |       |            |   |            |
- -----------------------------------------------------------------------------------------------------------------------------------|
                      |        |     |    | |           |   |     |     |            |       |       |            |   |            |
___________________________________________________________________________________________________________________________________|
</TABLE>
Explanation of Responses:

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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