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.                
       September 30, 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,         5,986,744
        (Title of Class)             (Shares outstanding at
                                       September 30, 1996)
   
   <PAGE>                        1
                 FOOD CONCEPTS, INC., AND SUBSIDIARIES
                   CONSOLIDATED BALANCE SHEET
                    SEPTEMBER 30 AND JUNE 30,
   
   <TABLE>
   <CAPTION>
                                                                                

                                  SEPTEMBER         JUNE
                                    1996              1996          
                              ASSETS
   
<S> 
                                     <C>               <C>
   Current Assets
        Cash and Cash Equivalents   $  6,812          $ (11,201)
        Accounts Receivable          165,020            127,387
        Inventory (Note 1)           300,627            180,946
        Prepaid Expenses                 375                375
             Total Current Assets    472,834            297,507
   
   Property, Plant & Equipment (Note 2)
       (Net of Accumulated 
        Depreciation of $27,221)      34,432             36,165
   
        Other Assets
        Refundable Deposits            6,660              6,660
   
             Total Assets            513,926            340,332
   </TABLE>
   
   <TABLE>
   <CAPTION>
                  LIABILITIES AND SHAREHOLDERS' EQUITY
<S>
                                    <C>               <C>   
   Current Liabilities
      Accounts Payable &
           Accrued Expenses         $ 218,140         $ 134,988
      Notes Payable                    12,789            51,792
           Total Current Liabilities  230,929           198,523
   
Long Term Liabilities
      Note Payable                    125,000              -0-

           Total Liabilities          355,929           198,523

    Shareholders' Equity
      Common Stock - $.001 par value;
      authorized 20,000,000; issued and
      outstanding - 3,894,744 and
      5,986,744 respectively            5,987             3,895
   
    Additional Paid-in capital        893,128           895,219
   
    Accumulative Deficit             (741,118)         (757,305) 
   
 Total Shareholders' Equity           157,997           141,809
   
 Total Liabilities & 
       Shareholders' Equity         $ 513,926         $ 340,332
   
   
   See Accompanying Notes to consolidated Financial Statements.
   </TABLE>
   <PAGE>                  2
   
   
                          FOOD CONCEPTS, INC.
                  CONSOLIDATED STATEMENT OF OPERATIONS
               FOR THE THREE MONTHS ENDED SEPTEMBER 30,
   <TABLE>
   
<CAPTION>                                                                       
                                      1996             1995
 <S>                                                                             
                                      <C>              <C>
   Revenue                            $ 153,839        $ - 0 -
   Cost of Sales                        138,905          - 0 - 
   Gross Margin                         185,818          - 0 -
   General & Administrative Expenses    194,884          - 0 -

   Net Income                            16,188          - 0 -
   Earnings Per Share                     (.003)           NIL
   
   Weighted Average Shares outstanding  4,940,744     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 THREE MONTHS ENDED SEPTEMBER 30,
   <TABLE>
   <CAPTION>
                                            1996              1995
   <S>                                      <C>               <C>
   Cash Flows From Operations:
     Net Income                             $ 16,188          $ - 0 -
   
   Adjustments to Reconcile Net Income To
     Net Cash Used for Operating Activities:
        Depreciation                           2,855            - 0 -
        (Increase) Decrease in 
             Accounts Receivable             (37,634)           - 0 -
        (Increase) Decrease in Inventory    (119,681)           - 0 -
        Increase in Accounts Payable 
             /Accrued Expenses                71,409            - 0 -
        Increase in Notes Payable             85,997            - 0 -
        Net Cash (Used) for Operations        19,134            - 0 -
   
   Cash Flows From Financing Activities:      (1,121)           - 0 -
   
   Net Increase (Decrease) in Cash            18,013            - 0 -
   
   Cash - Beginning of Year                  (11,201)            13
   
   Cash - End of Year                          6,812             13
   </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 Reach 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 three month period ended
        September 30, 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-K
        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).
   
 <PAGE>                        5
   
                  FOOD CONCEPTS, INC AND SUBSIDIARIES
               NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                             June 30, 1996
   
   
   NOTE 2 -  PROPERTY, PLANT AND EQUIPMENT
   <TABLE>
                                                    JUNE 30, 1996
             <S>                                    <C>
             Consists of the Following:
   
             Equipment                              $ 55,118
             Office Furniture and Equipment            1,235
             Leasehold Improvements                    7,033
                  Total                               63,386
        Less: Accumulated Depreciation               (27,221)
                                                    $ 36,165
   </TABLE>
   
   NOTE 3 -  NOTES PAYABLE
   <TABLE>
                                                     1996
             <S>                                     <C>
             Note due to First Union
             secured by inventory and equipment      $ 13,789
   
             Loan factor                               38,003
   
             Total Notes Payable                       51,792
   </TABLE>
   
   NOTE 4 -  MAJOR CUSTOMERS
   
        Major customers include the Christmas Tree Shop and Anron
        Coffee & Tea, Inc.
   
   NOTE 5 -  LAWSUIT COFFEE HOLDING COMPANY
   
        Coffee Holding Company has filed a lawsuit against
        Savon/Coffee in the amount of $7,524 plus a percentage of
        gross profit for not fulfilling an agreement to purchase
        coffee exclusively from Coffee Holding Company.
   
   NOTE 6 -  ACQUISITIONS
   
        A.   On October 27, 1995, the Company acquired all of the issued and 
             outstanding common stock of Savon Coffee, Inc. whose principal
             business consists of manufacture and direct sales distributing of
             Gourmet Coffee, for 20,000,000 shares (pre-split) of common stock.
             The acquisition was accounted for under the pooling of interest
             method and the acquired company activity for the full period 
             reported on is included.
   
        B.   On January 1, 1996, the Company acquired all of the issued and
             outstanding common stock of Palm Reach Gourmet Coffee, Inc,, whose
             principal business is direct sales of Gourmet Coffee, in exchange
             for 50,000 shares of common stock of the Company. The acquisition
             was accounted for under the pooling of interests method. Under the
             pooling method the acquired company activity for the full period 
             reported on is included.
   
   <PAGE>                        6
   
                   FOOD CONCEPT, INC AND SUBSIDIARIES
               NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                             JUNE 30, 1996
   
   NOTE 7 -  LEASING ARRANGEMENTS
   
             Operating Lease
   
             The Company conducts it operation from facilities that are leased
             under a five year lease ending April 30, 2001.  The lease calls for
             monthly rent payments starting in February, 1996 of $2,692.00 per 
             month plus a pro-rata share of real property taxes. The Company 
             also has various leases with various expiration dates,

             Future Minimum Lease Payments

             Future minimum lease payments for operating leases at June 30,
             1996 are:
   <TABLE>
   <CAPTION>
             Year Ended                              Operating
             June 30                                 Leases
             <C>                                     <C>
             1997                                    $ 47,841
             1998                                      50,391
             1999                                      45,663
             2000                                      41,789
             2001                                      30,758
   
        Total Minimum Payments                       $216,442 
   </TABLE>
   
   NOTE 8 -  COMMITMENTS AND CONTINGENCIES
   
             A Subsidiary of the Company has incurred approximately $5,210 plus
             interest and penalties of unpaid payroll tax liabilities to the 
             Internal Revenue Service. A payment plan of $500 per month has been
             worked out with the government on the satisfaction of this
             outstanding liability. It is to begin September 15, 1996.
   
   NOTE 9 -  DEFERRED
   
             As discussed in Note 1, the Company has applied the provision of
             Statement 109. The significant components of deferred income tax
             expense (benefit) for the year ended June 30, 1996:
   
                  Current Loss             $ 149,162
                  Valuation Allowance       (149,162)
                                           $   - 0 -
   
        The valuation allowance has been estimated at 100%.
   
   
   <PAGE>                       7