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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 V6C3Kh4bvqCSYj5+3Ttm0gt+Kik6MMPrRvqhvwOhB1n7m0Hzt8ZMqLbuzMoWiyHH
 SorJcYeurFQTM7yOsOJVng==

<SEC-DOCUMENT>0000921895-07-001332.txt : 20070614
<SEC-HEADER>0000921895-07-001332.hdr.sgml : 20070614
<ACCEPTANCE-DATETIME>20070614171732
ACCESSION NUMBER:		0000921895-07-001332
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070612
FILED AS OF DATE:		20070614
DATE AS OF CHANGE:		20070614

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SIMON WORLDWIDE INC
		CENTRAL INDEX KEY:			0000864264
		STANDARD INDUSTRIAL CLASSIFICATION:	APPAREL & OTHER FINISHED PRODS OF FABRICS & SIMILAR MATERIAL [2300]
		IRS NUMBER:				043081657
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		1900 AVENUE OF THE STARS
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90067
		BUSINESS PHONE:		310-553-4460

	MAIL ADDRESS:	
		STREET 1:		1900 AVENUE OF THE STARS
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90067

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CYRK INC
		DATE OF NAME CHANGE:	19940214

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CYRK INTERNATIONAL INC
		DATE OF NAME CHANGE:	19930521

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Maoz Everest Fund Management, Ltd.
		CENTRAL INDEX KEY:			0001368311

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-21878
		FILM NUMBER:		07920683

	BUSINESS ADDRESS:	
		STREET 1:		PLATINUM HOUSE, 21 HA'ARBA'A STREET
		CITY:			TEL AVIV
		STATE:			L3
		ZIP:			64739
		BUSINESS PHONE:		972-3-6858555

	MAIL ADDRESS:	
		STREET 1:		PLATINUM HOUSE, 21 HA'ARBA'A STREET
		CITY:			TEL AVIV
		STATE:			L3
		ZIP:			64739

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			MAOZ ELCHANAN
		CENTRAL INDEX KEY:			0001361889

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-21878
		FILM NUMBER:		07920684

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		5035241266

	MAIL ADDRESS:	
		STREET 1:		11200 SW MURRAY SCHOLLS PLACE
		CITY:			BEAVERTON
		STATE:			OR
		ZIP:			97007

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			EVEREST SPECIAL SITUATIONS FUND LP
		CENTRAL INDEX KEY:			0001224607
		STATE OF INCORPORATION:			DE

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-21878
		FILM NUMBER:		07920685

	BUSINESS ADDRESS:	
		STREET 1:		P O BOX 36254
		CITY:			TEL AVIV ISREAL 65115
		STATE:			L3
		ZIP:			65115
		BUSINESS PHONE:		01197235621828

	MAIL ADDRESS:	
		STREET 1:		P O BOX 36254
		CITY:			TEL AVIV ISREAL
		STATE:			L3
		ZIP:			65115
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>eve13.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2007-06-12</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000864264</issuerCik>
        <issuerName>SIMON WORLDWIDE INC</issuerName>
        <issuerTradingSymbol>SWWI.PK</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001224607</rptOwnerCik>
            <rptOwnerName>EVEREST SPECIAL SITUATIONS FUND LP</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>PLATINUM HOUSE, 21 HA'ARBA'A STREET,</rptOwnerStreet1>
            <rptOwnerStreet2>TEL AVIV 64739</rptOwnerStreet2>
            <rptOwnerCity></rptOwnerCity>
            <rptOwnerState></rptOwnerState>
            <rptOwnerZipCode></rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001361889</rptOwnerCik>
            <rptOwnerName>MAOZ ELCHANAN</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>PLATINUM HOUSE, 21 HA'ARBA'A STREET,</rptOwnerStreet1>
            <rptOwnerStreet2>TEL AVIV 64739</rptOwnerStreet2>
            <rptOwnerCity></rptOwnerCity>
            <rptOwnerState></rptOwnerState>
            <rptOwnerZipCode></rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001368311</rptOwnerCik>
            <rptOwnerName>Maoz Everest Fund Management, Ltd.</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>PLATINUM HOUSE, 21 HA'ARBA'A STREET,</rptOwnerStreet1>
            <rptOwnerStreet2>TEL AVIV 64739</rptOwnerStreet2>
            <rptOwnerCity></rptOwnerCity>
            <rptOwnerState></rptOwnerState>
            <rptOwnerZipCode></rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, $.01 par value</value>
            </securityTitle>
            <transactionDate>
                <value>2007-06-12</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>35000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0.4000</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2128732</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                    <footnoteId id="F1"/>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, $.01 par value</value>
            </securityTitle>
            <transactionDate>
                <value>2007-06-13</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>30000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0.4000</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2158732</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                    <footnoteId id="F1"/>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">As the general partner of Everest Special Situations Fund, L.P. (Everest), Maoz Everest Fund Management, Ltd. (Maoz Everest) may be deemed to beneficially own the shares held by Everest.  As the Chairman and Chief Executive Officer of Maoz Everest, Elchanan Maoz may be deemed to beneficially own the shares held by Everest.  Each of Maoz Everest and Mr. Maoz disclaims ownership of such  shares except to the extent of its or his pecuniary interest therein.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>By: By: Maoz Everest Fund Management, Ltd., its general partner; By: Elchanan Maoz, its Chairman and Chief Executive Officer</signatureName>
        <signatureDate>2007-06-14</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>/s/ Maoz, Elchanan</signatureName>
        <signatureDate>2007-06-14</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>By: /s/ Elchanan Maoz, its Chairman and Chief Executive Officer</signatureName>
        <signatureDate>2007-06-14</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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