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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,
 E6OIDLcKdrVUigyv8dwPsXJW5NbuP8OH0mXu8jgkFFBPgSP6ElLkLsmo5fZ63O7o
 5Jw+6T688EQ9ZaDvWzTztQ==

<SEC-DOCUMENT>9999999995-06-001379.txt : 20060831
<SEC-HEADER>9999999995-06-001379.hdr.sgml : 20060831
<ACCEPTANCE-DATETIME>20060831001511
ACCESSION NUMBER:		9999999995-06-001379
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060828
DATE AS OF CHANGE:		20060831
EFFECTIVENESS DATE:		20060828

FILER:

	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:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-133783
		FILM NUMBER:		061066618

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2006-08-28</finalEffectivenessDispDate>
        <form>S-3</form>
        <filer>
            <cik>0000831327</cik>
            <entityName>IMPERIAL SUGAR CO /NEW/</entityName>
            <fileNumber>333-133783</fileNumber>
        </filer>
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</edgarSubmission>
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