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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,
 LAee5tZgCAqr9F1LXCqXIV2iuTTT13PEaRlAqEBBJisjCQA+YGK+ZDtW+Sxw1obo
 JrfpkFABrj75NesuUoRA3w==

<SEC-DOCUMENT>0001225208-11-006712.txt : 20110222
<SEC-HEADER>0001225208-11-006712.hdr.sgml : 20110221
<ACCEPTANCE-DATETIME>20110222184101
ACCESSION NUMBER:		0001225208-11-006712
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20110218
FILED AS OF DATE:		20110222
DATE AS OF CHANGE:		20110222

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			STOKELY JOHN E
		CENTRAL INDEX KEY:			0001207898

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-16674
		FILM NUMBER:		11630000

	MAIL ADDRESS:	
		STREET 1:		C/O PERFORMANCE FOOD GROUP CO
		STREET 2:		12500 WEST CREEK PARKWAY
		CITY:			RICHMOND
		STATE:			VA
		ZIP:			23238

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>2011-02-18</periodOfReport>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001207898</rptOwnerCik>
            <rptOwnerName>STOKELY JOHN E</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O PERFORMANCE FOOD GROUP CO</rptOwnerStreet1>
            <rptOwnerStreet2>12500 WEST CREEK PARKWAY</rptOwnerStreet2>
            <rptOwnerCity>RICHMOND</rptOwnerCity>
            <rptOwnerState>VA</rptOwnerState>
            <rptOwnerZipCode>23238</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2011-02-18</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>6989.0000</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0.0000</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>22065.0000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">A grant of restricted stock units was made to named director on February 18, 2011.  Per the terms set forth in the Restricted Share Unit Agreement between the Company and named director all of these restricted stock units will vest 6 months after the director leaves the Board.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>Frantrice Eugene under Power of Attorney</signatureName>
        <signatureDate>2011-02-22</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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