-----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,
 WpUOLYUsKS3vTxXz2eXszfkj4ZlS13FYBZy6ys93fPR+u4S29I7bZoA1T1USoIL4
 NUm7f1HPXUhjVRVy8NOvHQ==

<SEC-DOCUMENT>0001223203-10-000307.txt : 20101118
<SEC-HEADER>0001223203-10-000307.hdr.sgml : 20101118
<ACCEPTANCE-DATETIME>20101118152910
ACCESSION NUMBER:		0001223203-10-000307
CONFORMED SUBMISSION TYPE:	3/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20081001
FILED AS OF DATE:		20101118
DATE AS OF CHANGE:		20101118

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Muller George
		CENTRAL INDEX KEY:			0001447580

	FILING VALUES:
		FORM TYPE:		3/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-16674
		FILM NUMBER:		101202633

	MAIL ADDRESS:	
		STREET 1:		8016 HIGHWAY 90A
		CITY:			SUGAR LAND
		STATE:			TX
		ZIP:			77478

ISSUER:		

	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

	BUSINESS ADDRESS:	
		STREET 1:		8016 HIGHWAY 90-A
		STREET 2:		PO BOX 9
		CITY:			SUGARLAND
		STATE:			TX
		ZIP:			77487-0009
		BUSINESS PHONE:		2814919181

	MAIL ADDRESS:	
		STREET 1:		8016 HIGHWAY 90-A
		STREET 2:		PO BOX 9
		CITY:			SUGARLAND
		STATE:			TX
		ZIP:			77487-0009

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

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	IMPERIAL SUGAR CO /TX/
		DATE OF NAME CHANGE:	19880606
</SEC-HEADER>
<DOCUMENT>
<TYPE>3/A
<SEQUENCE>1
<FILENAME>primary_doc.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0203</schemaVersion>

    <documentType>3/A</documentType>

    <periodOfReport>2008-10-01</periodOfReport>

    <dateOfOriginalSubmission>2008-10-09</dateOfOriginalSubmission>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000831327</issuerCik>
        <issuerName>IMPERIAL SUGAR CO /NEW/</issuerName>
        <issuerTradingSymbol>IPSU</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001447580</rptOwnerCik>
            <rptOwnerName>Muller George</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>8016 HIGHWAY 90A</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>SUGAR LAND</rptOwnerCity>
            <rptOwnerState>TX</rptOwnerState>
            <rptOwnerZipCode>77478</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>V. P. - Administration</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>8914</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Options</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>6.78</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2008-03-01</value>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2015-03-01</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>1667</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Options were granted 03/01/2005 and first became exercisable 03/01/2008. This amendment is being filed to restate the reporting person's Form 3 to include the stock options in Table II.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ George Muller</signatureName>
        <signatureDate>2010-11-18</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----