-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 VAi+beQmfEyCmrCVw2TXEvr5memOTxWPxZ2KiVDZ4XTFLxzevGDRooOz7Us90WXO
 gs1MN11pYuqbcFp7PLH6oA==

<SEC-DOCUMENT>0001225208-10-023278.txt : 20101020
<SEC-HEADER>0001225208-10-023278.hdr.sgml : 20101020
<ACCEPTANCE-DATETIME>20101020182332
ACCESSION NUMBER:		0001225208-10-023278
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20100930
FILED AS OF DATE:		20101020
DATE AS OF CHANGE:		20101020

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Allen Ronald L.
		CENTRAL INDEX KEY:			0001482667

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-16674
		FILM NUMBER:		101133626

	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>4
<SEQUENCE>1
<FILENAME>doc4.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2010-09-30</periodOfReport>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001482667</rptOwnerCik>
            <rptOwnerName>Allen Ronald L.</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>Corp. Safety Officer</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2010-09-30</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>F</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>67.0000</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0.0000</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2495.0000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">Shares returned to Company to satisfy withholding taxes on partial vesting of restricted common stock.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Ronald  Allen</signatureName>
        <signatureDate>2010-10-20</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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