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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0001225208-10-002967.txt : 20100202
<SEC-HEADER>0001225208-10-002967.hdr.sgml : 20100202
<ACCEPTANCE-DATETIME>20100202114952
ACCESSION NUMBER:		0001225208-10-002967
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20100129
FILED AS OF DATE:		20100202
DATE AS OF CHANGE:		20100202

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:		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 HOLLY CORP
		DATE OF NAME CHANGE:	19920703

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

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Whitaker Paul
		CENTRAL INDEX KEY:			0001482561

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-16674
		FILM NUMBER:		10565704

	MAIL ADDRESS:	
		STREET 1:		8016 HIGHWAY 90A
		CITY:			SUGAR LAND
		STATE:			TX
		ZIP:			77478
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>doc3.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0203</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2010-01-29</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001482561</rptOwnerCik>
            <rptOwnerName>Whitaker Paul</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>8016 HIGHWAY 90A</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>SUGAR LAND</rptOwnerCity>
            <rptOwnerState>TX</rptOwnerState>
            <rptOwnerZipCode>77478</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isOfficer>1</isOfficer>
            <officerTitle>VP - Sales</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>16288</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">#1: 125 shares of restricted stock will vest on 11/6/2010
#2: 150 shares of restricted stock will vest on 3/7/2011
#3: 4,000 shares of restricted stock will vest in two tranches: 1600 on 7//29/2010, 2400 on 7/29/2012
#4: 4,000 shares of restricted stock will vest in two tranches: 1600 on 9/29/2010, 2400 on 9//29/2012
#5: 1632 shares of restricted stock will vest in two tranches: 816 on 9/30/2010, 816 on 9/30/2011
#6: 3818 shares of restricted stock or 70% of the shares granted on December 11, 2009 are in the form of a three-year performance-based award. Vesting of the performance award would be as of September 30, 2012, and continued employment to that date would be required to receive the award. Any unvested shares would be forfeited to the Company
#7 1,636 shares of restricted stock or 30% of the restricted share award granted on December 11, 2009 will vest in three equal annual tranches on September 30 2010, 2011 and 2012.
#8 927 shares of common stock are owned directly.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>Susan DiMucci under power of attorney</signatureName>
        <signatureDate>2010-01-29</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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