SECURITIES AND EXCHANGE COMMISSION
                         WASHINGTON, D.C. 20549
               UNDER REPORT UNDER SECTION 13 or 15(d) OF 
                THE SECURITIES AND EXCHANGE ACT OF 1934
   
      For the Period Ended:           Commission File No.                
        December 31, 1996                 2-78287-NY

                         FOOD CONCEPTS, INC.
       exact name of registrant as specified in its charter
   
          NEVADA                                   13-3124057
(State or other jurisdiction of                 (I.R.S. Employer
 incorporation or organization)               Identification No.)
   
                            6601 Lyons Road
                               Suite C-12
                      Coconut Creek, Florida 33073
                (address of principal executive office)
   
 Registrant's telephone number, including area code:(954)420-0882
   
 Indicate by check mark whether the registrant has filed all annual, quarterly 
and other reports required to be filed with the
Commission within the past ninety days and in addition, has filed
the most recent annual report required to be filed.
   Yes [x]   No [ ]
   
          APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY
             PROCEEDINGS DURING THE PRECEDING FIVE YEARS:
   
     Indicate by check marks whether the registrant has filed all
  documents and reports required to be filed by Sections 2, 13 or
  15(d) of the Securities Exchange Act of 1934 subsequent to the
  distribution of securities under a plan confirmed by a court.
   Yes [ ]   No [ ]
   
                APPLICABLE ONLY TO CORPORATE ISSUERS:
                                   
   Indicate the number of shares outstanding of each of the issuer's classes 
of common stock, as of the latest practicable date.
   
   Common Stock $.0001 par value,         12,911,744
        (Title of Class)             (Shares outstanding at
                                         December 31, 1996)
   
   <PAGE>                        1
                 FOOD CONCEPTS, INC., AND SUBSIDIARIES
                   CONSOLIDATED BALANCE SHEET
                    DECEMBER 31 AND JUNE 30,
   
   <TABLE>
   <CAPTION>
                                                                                

                                    DECEMBER         JUNE
                                     1996              1996          
                              ASSETS
   
<S> 
                                   <C>               <C>
   Current Assets
        Cash and Cash Equivalents   $(34,086)       $  (11,201)
        Accounts Receivable          217,130            127,387
        Inventory (Note 1)           252,158            180,946
        Prepaid Expenses                   0                375
             Total Current Assets    435,562            297,507
   
   Property, Plant & Equipment (Note 2)
       (Net of Accumulated 
        Depreciation of $32,881)      31,627             36,165
   
        Other Assets
        Refundable Deposits            6,660              6,660
   
             Total Assets            473,849            340,332
   </TABLE>
   
   <TABLE>
   <CAPTION>
                  LIABILITIES AND SHAREHOLDERS' EQUITY
<S>
                                    <C>               <C>   
   Current Liabilities
      Accounts Payable &
           Accrued Expenses         $ 153,883         $ 134,988
      Notes Payable                    14,259            51,792
           Total Current Liabilities  168,142           198,523
   
Long Term Liabilities
      Note Payable                    128,330              -0-

           Total Liabilities          296,472           198,523

    Shareholders' Equity
      Common Stock - $.001 par value;
      authorized 20,000,000; issued and
      outstanding - 3,894,744 and
      12,911,744 respectively          12,912             3,895
   
    Additional Paid-in capital        886,203           895,219
   
    Accumulative Deficit             (721,738)         (757,305) 
   
 Total Shareholders' Equity           177,377           141,809
   
 Total Liabilities & 
       Shareholders' Equity         $ 473,849         $ 340,332
   
   
   See Accompanying Notes to consolidated Financial Statements.
   </TABLE>
   <PAGE>                  2
   
   
                          FOOD CONCEPTS, INC.
                  CONSOLIDATED STATEMENT OF OPERATIONS
                  FOR THE SIX MONTHS ENDED DECEMBER 31,
   <TABLE>
   
<CAPTION>                                                                       
                                               
                                        1996            1995
   
<S>                                                                             

                                      <C>              <C>
   Revenue                            $ 670,972        $ 465,256
   Cost of Sales                        273,641          236,001 
   Gross Margin                         397,331          229,255
   General & Administrative Expenses    361,764          208,120

   Net Income                            35,567           21,135
   Earnings Per Share                      .004             .008
   
   Weighted Average Shares outstanding  8,403,244      3,327,300
   </TABLE>
   
   See Accompanying Notes to Consolidated Financial Statements.

   <PAGE>                   3
   
                  FOOD CONCEPTS, INC.  AND SUBSIDIARIES
                  CONSOLIDATE STATEMENT OF CASH FLOWS
                  FOR THE SIX MONTHS ENDED DECEMBER 30,
   <TABLE>
   <CAPTION>
                                                                                

                                          1996 
   <S>                                    <C>  
   Cash Flows From Operations:
     Net Income                           $ 35,567
   
   Adjustments to Reconcile Net Income To
     Net Cash Used for Operating Activities:
        Depreciation           ,             5,660
        (Increase) Decrease in 
             Accounts Receivable           (89,743)
        (Increase) Decrease in Inventory   (71,572)
        Increase in Accounts Payable 
             /Accrued Expenses               7,152
        Decrease in Prepaid Expenses           375   
        Increase in Notes Payable           90,797
         Net Cash (Used) for Operations    (21,764) 
   
   Cash Flows From Financing Activities:    (1,121) 
   
   Net Increase (Decrease) in Cash         (22,885)
   
   Cash - Beginning of Year                (11,201)
   
   Cash - End of Year                      (34,086)
   </TABLE>
   
    See Accompanying Notes to Consolidated Financial Statements.

   <PAGE>                    4
   
                  FOOD CONCEPTS, INC AND SUBSIDIARIES
               NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                           SEPTEMBER 30, 1996
   
   NOTE 1 -  BUSINESS AND SUMMARY OF SIGNIFICANT 
ACCOUNTING                     POLICIES
   
   A.   Organization and Business
        Food Concepts, Inc. was organized under the laws of the State of Nevada
        on June 16, 1982. On October 27, 1995 the Company reorganized and 
        acquired Savon Coffee, Inc. as a wholly owned subsidiary.  On 
        January 1, 1996, the Company acquired Palm Beach Gourmet Coffee, Inc. as
        a wholly owned subsidiary. The principal business of the Company is 
        direct sales distributing of Gourmet Coffee, offering more than seventy 
        coffee blends as well as gift coffee packages, private label coffee and
        special coffee roasting services.
   
   B.   Significant Accounting Policies
   
        Basis of Presentation:
        The accompanying unaudited condensed consolidated financial statements
        have been prepared in accordance with generally accepted accounting 
        principles for interim financial information and with the instructions
        to form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not
        include all of the information and footnotes required by generally 
        accepted accounting principles for complete financial statements. In the
        opinion of management, all adjustments (consisting of normal reoccurring
        accruals) considered necessary for a fair presentation have been 
        included. Operation results for the six month period ended Decemmber 31,
        1996, are not necessarily indicative of the results that may be expected
        for the year ended June 30, 1997. For further information, refer to the
        consolidated financial statements and footnotes thereto included in the
        Company's annual report on Form 10-KSB for the year ended June 30, 1996.

        Basis of Accounting:
        The Company policy is to prepare its financial statements
        using the accrual basis of accounting in accordance with
        generally accepted accounting principles.
   
        Inventory:
        Inventory is valued at the lower of cost or market determined by the 
        weighted average method.

        Property, Equipment and Depreciation:
        Property and equipment are recorded at cost. The Company charges
        expenditures for additions or major replacements to the asset accounts.
        The Company provides for depreciation using the straight-line method
        over the estimated useful lives of the assets (5-10 years).