SCHEDULE 14A
                                 (Rule 14a-101)

                     INFORMATION REQUIRED IN PROXY STATEMENT

                            SCHEDULE 14A INFORMATION

                Proxy Statement Pursuant to Section 14(a) of the
               Securities Exchange Act of 1934 (Amendment No.   )

Filed by the Registrant |X|
Filed by a Party other than the Registrant |_|

Check the appropriate box:

|_|  Preliminary Proxy Statement          |_|  Soliciting Material Under Rule
|_|  Confidential, For Use of the              14a-12
     Commission Only (as permitted
     by Rule 14a-6(e)(2))
|X|  Definitive Proxy Statement
|_|  Definitive Additional Materials

                          FLANIGAN'S ENTERPRISES, INC.
--------------------------------------------------------------------------------
                (Name of Registrant as Specified In Its Charter)


--------------------------------------------------------------------------------
    (Name of Person(s) Filing Proxy Statement, if Other Than the Registrant)

Payment of Filing Fee (Check the appropriate box):

|X|  No fee required.
|_|  Fee computed on table below per Exchange Act Rules 14a-6(i)(4) and 0-11.

1)   Title of each class of securities to which transaction applies:

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2)   Aggregate number of securities to which transaction applies:

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3)   Per unit price or other underlying value of transaction  computed  pursuant
     to Exchange  Act Rule 0-11 (set forth the amount on which the filing fee is
     calculated and state how it was determined):

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4)   Proposed maximum aggregate value of transaction:

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5)   Total fee paid:

--------------------------------------------------------------------------------
|_|  Fee paid previously with preliminary materials:

--------------------------------------------------------------------------------
|_|  Check box if any part of the fee is offset as provided by Exchange Act Rule
     0-11(a)(2)  and identify the filing for which the  offsetting  fee was paid
     previously.  Identify the previous filing by registration statement number,
     or the form or schedule and the date of its filing.

     1)   Amount previously paid:

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     2)   Form, Schedule or Registration Statement No.:

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     3)   Filing Party:

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     4)   Date Filed:

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<page>

                          FLANIGAN'S ENTERPRISES, INC.

                              5059 N.E. 18th Avenue
                         Fort Lauderdale, Florida 33334

                    NOTICE OF ANNUAL MEETING OF SHAREHOLDERS
                      TO BE HELD FRIDAY, FEBRUARY 23, 2007


To the Shareholders of Flanigan's Enterprises, Inc.,

         Please  take  notice  that  the  Annual  Meeting  of   Shareholders  of
Flanigan's Enterprises,  Inc., (the "Company"), will be held on Friday, February
23, 2007 at 10:00 a.m.,  local time,  at our corporate  headquarters,  5059 N.E.
18th  Avenue,  Fort  Lauderdale,  Florida  33334  to  consider  and act upon the
following matters:

         (1)      To elect three  directors  of the Company to hold office until
                  the year 2010 Annual Meeting; and

         (2)      To transact  such other  business as may properly  come before
                  the meeting.

         The foregoing  items of business are more fully  described in the proxy
statement accompanying this notice.

         Shareholders  of record at the close of business on January 5, 2007 are
entitled  to  notice  of and to  vote  at the  meeting  or any  postponement  or
adjournment.

         The Company  invites each  shareholder to attend the meeting in person.
However,  whether or not you expect to be present, your co-operation in promptly
signing and  returning  the  enclosed  proxy in the  envelope  provided  will be
appreciated.  No postage is required if mailed in the United States.  Regardless
of the number of shares you own, your vote is important.  If you are present and
vote in person at the meeting, the proxy will not be used.

         The Board of Directors  recommends  and requests a vote "FOR" the three
nominees to the Board of Directors.

                                             By Order of the Board of Directors

                                             Jeffrey D. Kastner
                                             Secretary

                                             Fort Lauderdale, Florida
                                             January 17, 2007

<page>

                          FLANIGAN'S ENTERPRISES, INC.

                              5059 N.E. 18th Avenue
                         Fort Lauderdale, Florida 33334

                                 PROXY STATEMENT

                         ANNUAL MEETING OF SHAREHOLDERS
                      TO BE HELD FRIDAY, FEBRUARY 23, 2007

         The Board of Directors of Flanigan's Enterprises, Inc. (the "Company"),
is furnishing this proxy statement to you in connection with our solicitation of
proxies  to be  used  at  our  Annual  Meeting  of  Shareholders,  (the  "Annual
Meeting"),  to be held Friday,  February 23, 2007, at 10:00 a.m., local time, or
at any postponement(s) or adjournment(s)  thereof, for the purposes set forth in
this  proxy  statement  and in the  accompanying  Notice  of Annual  Meeting  of
Shareholders.  The Annual Meeting will be held at our corporate  offices at 5059
N.E. 18th Avenue,  Fort  Lauderdale,  Florida  33334.  The  telephone  number is
954-377-1961.

         The date of this proxy  statement  is January 17, 2007 and it was first
mailed on or about  January  19,  2007 to  shareholders  entitled to vote at the
Annual Meeting.


                ABOUT THE PROXY MATERIALS AND THE ANNUAL MEETING

Q.       What is the purpose of the Annual Meeting?

A.       At the Annual Meeting, shareholders will be asked:

         o        To elect three directors for a term of three years, and

         o        To consider  and act upon such other  business as may properly
                  come before the meeting.

         In addition,  management will report on our  performance  during fiscal
         year 2006 and respond to questions from shareholders.

Q.       Who can attend the meeting?

A.       All  shareholders  as of the  record  date,  or  their  duly  appointed
         proxies,  may  attend.  Please  note that if you hold shares in "street
         name",  that is,  through a broker or other  nominee,  you will need to
         bring a copy of a brokerage  statement  reflecting your stock ownership
         as of the close of business on January 5, 2007, (the "Record Date").

                                       1
<page>

Q.       Who is entitled to vote at the meeting?

A.       Only  shareholders of record on the Record Date are entitled to receive
         notice of the Annual Meeting and to vote the common shares held by them
         on that date at the meeting,  or any  postponement(s) or adjournment(s)
         of the meeting.  On the Record Date, there were 1,884,365 common shares
         outstanding.

Q.       What are the voting rights of Flanigan's Enterprises' shareholders?

A.       Flanigan's Enterprises' shareholders will have one vote for each matter
         properly  presented  at the  Annual  Meeting  for each  share of common
         shares  owned on the Record  Date.  Therefore,  if you owned 100 common
         shares on the  Record  Date,  you can cast 100  votes  for each  matter
         properly presented at the Annual Meeting.

Q.       What constitutes a quorum?

A.       A "quorum"  is a majority of the issued and  outstanding  shares on the
         Record Date entitled to vote at the Annual Meeting. They may be present
         at the meeting or represented by proxy.  There must be a quorum for the
         meeting  to be held and  action to be  validly  taken.  If you submit a
         properly executed proxy card, even if you abstain from voting or if you
         withhold your vote with respect to any proposal, you will be considered
         present for  purposes  of a quorum.  If you hold your shares in "street
         name"  through  a broker  or other  representative  and the  broker  or
         representative   indicates   on  the  proxy   that  it  does  not  have
         discretionary  authority  as to certain  shares to vote on a particular
         matter,  (broker  non-votes),  the shares  represented  by such  broker
         non-votes will be counted in determining the presence of a quorum.

         If less than a majority of outstanding  common shares  entitled to vote
         are represented at the meeting, a majority of the shares present at the
         meeting may adjourn the  meeting to another  date,  time or place,  and
         notice  need  not be given  of the new  date,  time or place if the new
         date,  time or place is announced at the meeting  before an adjournment
         is taken.

Q.       Will my shares be voted if I do not provide my proxy?

A.       If your  shares are held in the name of a brokerage  firm,  they may be
         voted by the  brokerage  firm (as  indicated  above) even if you do not
         give the brokerage  firm  specific  voting  instructions.  If you are a
         registered  shareholder and hold your shares directly in your own name,
         your shares will not be voted  unless you provide a proxy or fill out a
         written ballot in person at the meeting.

                                       2
<page>

Q.       How do I vote?

A.       You can vote in any of the following ways:

         (1)      To vote by mail:

                  o Mark, sign and date each proxy card that you receive; and

                  o Return it in the enclosed prepaid envelope.

         (2)      To vote in person if you are a registered shareholder:

                  o Attend our Annual Meeting;

                  o Bring valid photo identification; and

                  o Deliver your completed proxy card or ballot in person.

         (3)      To vote in person if your shares are held in "street name":

                  o Attend our Annual Meeting;

                  o Bring valid photo identification; and

                  o Obtain a legal  proxy  from  your bank or broker to vote the
         shares  that are held for your  benefit,  attach  it to your  completed
         proxy card and deliver it in person.

         Prior to the Annual  Meeting,  we will select one or more Inspectors of
         Election.  These  Inspectors will determine the number of common shares
         represented at the meeting,  the existence of a quorum, the validity of
         proxies  and will count the ballots  and votes and will  determine  and
         report the results to us.

Q.       What does it mean if I get more than one proxy card?

A.       It means you hold shares  registered  in more than one account.  Please
         vote  or  provide  a  proxy  for  all  accounts  in one of the  manners
         described above to ensure that all your shares are voted.

Q.       Can I change my vote after I return my proxy card?

A.       Yes, even after you have  submitted your proxy card you may change your
         vote at any time  before  the proxy is  exercised  by  filing  with our
         Secretary  either a  notice  of  revocation  or a duly  executed  proxy
         bearing a later date. The powers of the proxy holders will be suspended
         if you attend the meeting

                                       3
<page>

         in person and so request,  although  attendance at the meeting will not
         by itself revoke a previously granted proxy.

Q.       What are the Board's recommendations?

A.       The enclosed  proxy is  solicited on behalf of the Board of  Directors.
         Unless you give other  instructions  on your proxy  card,  the  persons
         named as proxy holders on the proxy card will vote in  accordance  with
         the  recommendations  of our Board of Directors.  The recommendation of
         the Board of Directors is set forth with the  description  of each item
         in this proxy statement.  In summary, the Board of Directors recommends
         a vote:

         (1)      "FOR" the election of Michael B. Flanigan,  Jeffrey D. Kastner
                  and Mike  Roberts to serve on our Board of  Directors  for the
                  next three years and until their successors are elected.

         The Board of Directors  does not know of any other  matters that may be
         brought  before the  meeting  nor does it foresee or have any reason to
         believe  that the proxy  holders  will have to vote for  substitute  or
         alternate  board  nominees.  In the event that any other matter  should
         properly  come before the meeting or any nominee is not  available  for
         election  and a  substitute  nominee  is  designated  by the  Board  of
         Directors,  the proxy holders will vote as  recommended by the Board of
         Directors or, if no  recommendation  is given, in accordance with their
         best judgment.

Q.       What vote is required to approve each item?

A.       Election of Directors:  A plurality of the votes cast at the meeting is
         required  for the  election of  directors.  A properly  executed  proxy
         marked "WITHHOLD  AUTHORITY" with respect to one or more directors will
         not be voted  with  respect to the  director  or  directors  indicated,
         although it will be counted for purposes of  determining  whether there
         is a quorum. Shareholders do not have the right to cumulate their votes
         for directors.

         Other  Items:  For any other items which may  properly  come before the
         meeting,  the  affirmative  vote of a  majority  of the  common  shares
         present,  either in person or by proxy, and voting will be required for
         approval,  unless otherwise  required by law. A properly executed proxy
         marked  "ABSTAIN"  with  respect  to any of those  matters  will not be
         voted,  although it will be treated as present and entitled to vote and
         counted  for  purposes  of  determining  whether  there  is  a  quorum.
         Accordingly, an abstention will have no effect on the vote.

                                       4
<page>

Q.       Who pays for the  preparation  of the proxy  statement  and the cost of
         soliciting votes for the Annual Meeting?

A.       We will pay the cost of  preparing,  assembling  and  mailing the proxy
         statement,  notice of meeting and enclosed  proxy card.  In addition to
         the use of mail,  our employees may solicit  proxies  personally and by
         telephone.  Our employees will receive no  compensation  for soliciting
         proxies  other than  their  regular  salaries.  We may  request  banks,
         brokers  and other  custodians,  nominees  and  fiduciaries  to forward
         copies  of the  proxy  material  to  their  principals  and to  request
         authority  for the  execution  of proxies  and we may  reimburse  those
         persons  for  their   expenses   incurred  in  connection   with  these
         activities. We will compensate only independent third party agents that
         are not affiliated with us to solicit proxies.  At this time, we do not
         anticipate that we will be retaining a third party  solicitation  firm,
         but  should  we  determine,  in the  future,  that  it is in  our  best
         interests to do so, we will retain a solicitation  firm and pay for all
         costs and expenses associated with retaining this solicitation firm.

Q.       How and  when  may I  submit  proposals  or  director  nominations  for
         inclusion in the Proxy Statement for the 2008 Annual Meeting?

A.       If you would like to submit a proposal  for the 2008 Annual  Meeting of
         Shareholders, it must be received by our Secretary, Jeffrey D. Kastner,
         at our corporate  headquarters  located at 5059 N.E. 18th Avenue,  Fort
         Lauderdale, Florida 33334, at any time prior to September 21, 2007, and
         must otherwise  comply with Rule 14a-8 under the Exchange Act, in order
         to be eligible for  inclusion in the proxy  statement for that meeting,
         unless the date of the next annual meeting changes by more than 30 days
         from the date of this  Annual  Meeting,  in which case  notice  must be
         received a reasonable time before mailing.

         In general,  advance  notice of  nominations of persons for election to
         the  Board  or  the  proposal  of  business  to be  considered  by  the
         shareholders  must be given  to our  Secretary  not less  than 120 days
         prior to the first  anniversary of the date of the mailing of materials
         regarding  the prior  year's  annual  meeting,  which  mailing  date is
         identified above in this Proxy  Statement,  unless the date of the next
         annual  meeting  changes  by more  than 30 days  from  the date of this
         Annual Meeting, in which case notice must be received a reasonable time
         before.

         A  shareholder's  notice of nomination  should set forth (i) as to each
         person  whom the  shareholder  proposes  to  nominate  for  election or
         re-election as a director all information  relating to such person that
         is required to be disclosed in solicitations of proxies for election of
         directors,   or  is  otherwise  required,  in  each  case  pursuant  to
         Regulation 14A under the Exchange Act, (including such person's written
         consent  to being  named in the proxy  statement  as a

                                       5
<page>

         nominee and to serving as a director, if elected); (ii) as to any other
         business that the shareholder  proposes to bring before the meeting,  a
         brief  description  of the  business  desired to be brought  before the
         meeting, the reason for conducting such business at the meeting and any
         material  interest  to  such  business  of  such  shareholder  and  the
         beneficial owner, if any, on whose behalf the nomination or proposal is
         made;  and  (iii)  as to the  shareholder  giving  the  notice  and the
         beneficial owner, if any, on whose behalf the nomination or proposal is
         made, (A) the name and address of such  shareholder,  as they appear on
         our books,  and of such beneficial  owner,  (B) the number of shares of
         common  stock  that are owned,  (beneficially  or of  record),  by such
         shareholder  and  such  beneficial  owner,  (C) a  description  of  all
         arrangements  or  understandings  between  such  shareholder  and  such
         beneficial  owner and any other  person or  persons,  (including  their
         names),  in  connection  with the  proposal  of such  business  by such
         shareholder and any material  interest of such  shareholder and of such
         beneficial owner in such business,  and (D) a representation  that such
         shareholder or its agent or designee  intends to appear in person or by
         proxy at the annual meeting to bring such business before the meeting.

         You should  review the  information  contained in this proxy  statement
separately from our 2006 Annual Report to Shareholders.  Our principal corporate
offices are located at 5059 N.E. 18th Avenue,  Fort  Lauderdale,  Florida 33334,
and our telephone number is (954) 377-1961.  A list of shareholders  entitled to
vote at the Annual  Meeting will be available at our offices for a period of ten
days  prior to the  meeting  and at the  meeting  itself for examination  by any
shareholder.

                                   PROPOSAL I

           ELECTION OF DIRECTORS; NOMINATING AND CONTINUING DIRECTORS

         The By-Laws of the Company provide for a Board of Directors which shall
consist of three classes of directors of three directors  each.  Three directors
are to be elected to replace  those of the class whose  terms  expire this year.
The three  directors to be elected at the annual meeting shall serve for a three
year term expiring in 2010 and until their respective successors are elected and
qualified.

         Shares of common stock  represented  by valid proxies  received in time
for the meeting will be voted for the election of the nominees  listed below. It
is not anticipated  that any of the nominees will be unavailable for election as
a director,  but in case any of the  nominees  should  become  unavailable,  the
proxies will be voted for such substitute as shall be designated by the Board of
Directors.  Michael B.  Flanigan  has been a  director  since  2005,  Jeffrey D.
Kastner  has been a  director  since 1985 and Mike  Roberts  has been a director
since 2001.

                                       6
<page>
<table>
<caption>

                                                   DIRECTORS ELECT
                                                                             Shares of
                                                                             Common Stock
                       Principal Occupation for the                          Beneficially
                       Last Five Years and Certain             Director      Owned as of         Percent
Name                   Other Directorships              Age    Since         January 5, 2007     of Class
---------              --------------------            -----   ---------     -----------------   --------

                    <c>                               <c>      <c>               <c>     <c>        <c>
Term Ending 2010

Michael B. Flanigan    President of Twenty               44     2005            141,493 (3)         7.5
                       Seven Birds Corporation,
                       a Franchisee since 1985

Jeffrey D. Kastner     Chief Financial Officer,          53     1985            477,323 (4)        25.3
                       General Counsel and
                       Secretary of the Company

Mike Roberts           Beverage Marketing &              68     2001
                       Sales Consultants of The
                       Action Group

<caption>

                                   DIRECTORS CONTINUING IN OFFICE AFTER THE MEETING

                                                                             Shares of
                                                                             Common Stock
                       Principal Occupation for the                          Beneficially
                       Last Five Years and Certain             Director      Owned as of         Percent
Name                   Other Directorships              Age    Since         January 5, 2007     of Class
---------              --------------------            -----   ---------     -----------------   --------

                    <c>                               <c>      <c>               <c>     <c>        <c>

Term Ending 2008

August Bucci           Chief Operating Officer           62     2005             30,500(5)          1.6
                       and Executive Vice President
                       of the Company.

Germaine M. Bell       Former Assistant Secretary        74     1984
                       of the Company.

Patrick J. Flanigan    President of  B.D.43              46     1991            106,000(2)          5.6
                       Corporation, a Franchisee
                       since 1985. President of B.D.
                       15 Corp.,  General Partner of
                       CIC Investor #15, a Franchisee
                       since 1997.


                                       7
<page>
<caption>

                                                                             Shares of
                                                                             Common Stock
                       Principal Occupation for the                          Beneficially
                       Last Five Years and Certain             Director      Owned as of         Percent
Name                   Other Directorships              Age    Since         January 5, 2007     of Class
---------              --------------------            -----   ---------     -----------------   --------

                    <c>                               <c>      <c>               <c>     <c>        <c>
Term Ending 2009

James G. Flanigan      Chairman of the Board,            42     1991            264,400 (1)       14.0
                       Chief Executive Officer,
                       President of the Company
                       and  Vice President of Twenty
                       Seven Birds Corporation, a
                       Franchisee since 1985.

Barbara J. Kronk       Certified Public Account;         61     2004
                       Instructor of Accounting.

Christopher O'Neil     Supervisor of the                 41     2005              1,100               *
                       Company since 2004.


                       Total shares beneficially owned by                       751,116 (6)        39.9
                       all directors and executive officers
                       as a group (ten in number).
</table>

*less than 1%.
____________________________

         (1)      Includes  10,000  options,  89,900  shares owned by a trust of
                  which  James  G.  Flanigan  is one  of  three  trustees  and a
                  beneficiary,  400 shares owned as custodian  for his children,
                  5,600 shares owned by his spouse and 13,700  shares owned by a
                  trust for his children and of which he is the trustee.

         (2)      Includes  89,900  shares owned by a trust of which  Patrick J.
                  Flanigan  is one of three  trustees  and a  beneficiary,  2000
                  shares owned by his spouse,  400 shares owned by his spouse as
                  custodian  for his children and 13,700 shares owned by a trust
                  for his children and of which he is the trustee.

         (3)      Includes  89,900  shares owned by a trust of which  Michael B.
                  Flanigan is one of three  trustees  and a  beneficiary,  1,000
                  shares owned by his spouse, 10,200 shares owned by a trust for
                  his  children  and of which he is the trustee and 3,500 shares
                  owned by a trust for his step  children and of which he is the
                  trustee.

         (4)      Includes 7,500  options,  449,500 shares owned equally by five
                  trusts  of  which  Jeffrey  D.  Kastner  is one  of the  three
                  trustees.  The five  trusts  include  the  trusts  of James G.
                  Flanigan  (See Note (1) above),  Patrick J. Flanigan (See Note
                  (2) above) and Michael B. Flanigan (See Note (3) above).

         (5)      Includes 7,500 options.

         (6)      Includes  179,800  shares  owned  equally by the two trusts of
                  which  Jeffrey D.  Kastner is one of the three  trustees.  The
                  89,900 shares owned by each of the trusts of James G. Flanigan
                  (See Note (1) above), Patrick J. Flanigan (See Note (2) above)
                  and Michael B.  Flanigan  (See Note (3) above) are included in
                  the  calculation  of  beneficial   stock  ownership  of  those
                  individuals only.

                                       8
<page>

         Vote  Required  and Board  Recommendation:  Assuming  the presence of a
quorum at the meeting,  the affirmative vote of a plurality of the votes cast by
the holders of the common shares present at the meeting in person or by proxy is
necessary for the election of a director.  There is no cumulative  voting rights
with respect to the election of directors.

      THE BOARD OF DIRECTORS UNANIMOUSLY RECOMMENDS A VOTE FOR THE ELECTION
     OF EACH OF THE ABOVE DIRECTORS ELECT. PROXY CARDS PROPERLY EXECUTED AND
     RETURNED WILL BE SO VOTED UNLESS CONTRARY INSTRUCTIONS ARE INDICATED ON
                                 THE PROXY CARD.


                  BOARD OF DIRECTORS STRUCTURE AND COMPENSATION

Board of Director Structure and Committees

         Our  business,  property and affairs are managed under the direction of
our Board of Directors,  except with respect to those  matters  reserved for our
shareholders. Our Board of Directors establishes our overall corporate policies,
reviews the  performance  of management  in executing our business  strategy and
managing our day-to-day  operations  and acts as an advisor to  management.  Our
Board's  mission is to  further  the  long-term  interest  of our  shareholders.
Members of the Board of  Directors  are kept  informed of our  business  through
discussions with management, primarily at meetings of the Board of Directors and
its committees and through reports and analyses  presented to them.  Significant
communications  between our directors and  management may occur apart from these
meetings.

         James G.  Flanigan  serves as chairman of the Board of  Directors.  The
Board of Directors  held a total of four  meetings  during its 2006 fiscal year,
which ended on September 30, 2006.  Every Director  attended all meetings of the
Board of Directors, and all meetings of the committees of the Board of Directors
on which the director  served.  The Board of Directors has  determined  that the
Company is a  "controlled"  company  as defined by the AMEX and SEC rules  since
more than 50% of the Company's  issued and outstanding  common stock is owned by
the Chairman's  immediate  family,  including  revocable and irrevocable  trusts
established by the former  Chairman,  Joseph G.  Flanigan,  for his children and
grandchildren,   and  other  officers  and  directors  of  the  Company.   As  a
"controlled'  company,  the  majority  of the  Board  of  Directors  need not be
independent  and only Mike  Roberts,  Barbara J. Kronk and  Germaine M. Bell are
independent as defined by the AMEX and SEC rules.

Audit Committee

         The Audit Committee of the Board of Directors, which currently consists
of Barbara J. Kronk,  Germaine M. Bell and Mike  Roberts,  reviews the auditing,
accounting,  financial  reporting and internal control functions and selects our

                                       9
<page>

independent auditors. This committee operates under a written charter adopted by
the  Board of  Directors,  a copy of which is  available  on our  website,  www.
flanigans.net.  which committee annually reviews and assesses for adequacy.  All
-------------
of the committee  members are independent as required by applicable AMEX and SEC
rules and are able to read and understand fundamental financial statements,  and
at least one  member  qualifies  as an "Audit  Committee  Financial  Expert"  as
defined by SEC rules. The committee met four times during fiscal year 2006.

Independent Committee

         The members of the  Independent  Committee  are all of the  independent
directors,  Barbara J. Kronk,  Germaine M. Bell and Mike Roberts.  The committee
met once during fiscal year 2006.

Corporate Governance and Nominating Committee

         The members of the Corporate Governance and Nominating  Committee,  are
James G.  Flanigan,  Barbara  J.  Kronk  and Mike  Roberts.  This  committee  is
responsible  for  nominating  individuals  to serve as  members  of our Board of
Directors  and  for  establishing   policies  affecting  corporate   governance.
Committee members,  Barbara J. Kronk and Mike Roberts are considered independent
as defined under  applicable  AMEX and SEC rules.  The  committee  will consider
shareholder  nominations for directors.  This committee operates under a written
charter  adopted by the Board of Directors,  a copy of which is available on our
website, www.flanigan's.net.  The committee's policy is to identify and consider
         ------------------
candidates for election as directors,  including  candidates  recommended by our
shareholders.  For a description  of the process for nominating  directors,  see
"About the Proxy  Materials  and the Annual  Meeting - How and when may I submit
proposals or director  nominations  for inclusion in the Proxy Statement for the
2008 Annual Meeting?" This committee met once during fiscal year 2006.

Consideration of Director Nominees

         The  Corporate  Governance  and  Nominating  Committee  will  utilize a
variety of methods for  identifying  and evaluating  nominees for director.  The
committee will regularly  assess the  appropriate  size of the Board and whether
any vacancies of the Board are expected due to  retirement or otherwise.  In the
event  that  vacancies  are  anticipated,  or  otherwise  arise,  the  Corporate
Governance and Nominating  Committee will consider various potential  candidates
for director.  Candidates  may come to the  attention of the  committee  through
current Board members, shareholders or other persons. The committee has not paid
fees to any third party to  identify,  evaluate or to assist in  identifying  or
evaluating,  potential  nominees,  but may determine it necessary in the future.
These  candidates will be evaluated at meetings of the Corporate  Governance and
Nominating  Committee.  Nominees  recommended  by persons other than the current
Board members or executive  officers will be subject to the process described in
"About the Proxy  Materials  and

                                       10
<page>

the Annual Meeting - How and when may I submit proposals or director nominations
for inclusion in the Proxy Statement for the 2008 Annual Meeting?"

         In evaluating nominations for candidates for membership on our Board of
Directors,  the  Corporate  Governance  and  Nominating  Committee  will seek to
achieve a balance of knowledge,  experience  and  capability on the Board and to
address the following membership criteria.  Members of the Board should have the
highest  professional  and  personal  ethics and values.  They should have broad
experience  at the  policy-making  level  in  business,  government,  education,
technology or public interest. They should be committed to enhancing shareholder
value and should have  sufficient  time to carry out their duties and to provide
insight and practical wisdom based on experience.  Their service on other boards
of public companies should be limited to a number that permits them, given their
individual circumstances, to perform responsibly all of their directors' duties.

Compensation of Directors

         Each director who is not a full time  employee of the Company  receives
an annual  director's fee of $7,500,  plus $250 for each directors and committee
meeting attended.

Executive Compensation Consideration

         While  there  is  no  compensation  committee,   the  entire  Board  is
responsible  for executive  compensation  matters,  including but not limited to
review and approval of base salaries,  approval of individual  bonuses and bonus
programs for executive  officers,  administration  of certain  employee  benefit
programs,  and review and  approval of stock  options  grants to all  employees,
including our executive officers.

         The overall policy of the Board with respect to executive  compensation
is to offer our executive officers competitive compensation opportunities, based
upon their personal  performance,  the financial  performance of the Company and
their contribution to that performance.  Each executive  officer's  compensation
package is generally  comprised  of three  elements:  (i) base salary,  which is
determined on the basis of the individual's  position and responsibilities  with
the  Company,  the  level of the  individual's  performance,  and the  financial
performance of the Company;  (ii) incentive  performance  awards payable in cash
and tied to the  achievement of performance  goals;  and (iii)  long-term  stock
based incentive  awards designed to strengthen the mutuality of interest between
the executive officers and our shareholders.

         Stock Option Grants in Last Fiscal Year.

         No stock  options  were  granted by the Company  during the fiscal year
2006.

                                       11
<page>

Other Information about the Board of Directors

         We provide an informal process for shareholders to send  communications
to the Board of Directors.  Shareholders who wish to contact the Board or any of
its members may do so in writing to Flanigan's Enterprises, Inc., 5059 N.E. 18th
Avenue, Fort Lauderdale, Florida 33334.

                          REPORT OF THE AUDIT COMMITTEE

         The Audit  Committee  of our Board of  Directors  is  composed of three
independent  directors and operates under a written charter adopted by the Board
of Directors.  The Audit  Committee held four meetings  during fiscal year 2006.
The Audit  Committee meets  separately with our Chief Financial  Officer and our
independent  public  accountants,  Rachlin  Cohen  &  Holtz,  LLP,  at  selected
meetings.  The Audit Committee  oversees the financial  accounting and reporting
processes,  system of internal control, audit process and process for monitoring
compliance with laws and  regulations.  The Audit Committee is responsible  for,
among  other  things,  the  appointment  of the  independent  auditors  and  the
preparation of the report to be included in our annual proxy statement  pursuant
to rules of the SEC.  The  charter of the Audit  Committee,  as  approved by the
Board of Directors, is posted at our website, www.flanigans.net.
                                              -----------------

         Our management has primary  responsibility  for preparing our financial
statements and for its financial reporting process. Our independent auditors are
responsible for expressing an opinion about whether our financial statements are
fairly  presented  in  all  material  respects  in  conformity  with  accounting
principles  generally  accepted  in the  United  States.  The Audit  Committee's
responsibility is to monitor and oversee these procedures.

         The Audit Committee hereby reports as follows:

1. The  Audit  Committee  has  reviewed  and  discussed  the  audited  financial
statements with management and with the independent  auditors,  with and without
management present.

2. The Audit Committee has discussed with the  independent  auditors the matters
required  to be  discussed  by  Statement  on  Accounting  Standards  No. 61, as
amended, and those requirements under the Sarbanes-Oxley Act of 2002.

3. The Audit Committee has received the written  disclosures and the letter from
our independent auditors required by Independence Standards Board Standard No.1,
"Independent  Discussions  for  Audit  Committees"  and has  discussed  with the
independent auditors the independent auditors'  independence,  including whether
the independent  auditors'  provision of non-audit  services to us is compatible
with the independent auditors' independence.

                                       12
<page>

         Based upon the review and  discussion  referred  to in  paragraphs  (1)
through (3) above, the Audit Committee recommended to our Board of Directors and
the Board  approved,  that the audited  financial  statements be included in our
Annual  Report on Form 10-K for the fiscal  year ended  September  30,  2006 for
filing with the SEC.

           Submitted by the Audit Committee of the Board of Directors

                         Members of the Audit Committee

                          Barbara J. Kronk, Chairperson
                                Germaine M. Bell
                                  Mike Roberts


                             EXECUTIVE COMPENSATION

         The  following  table sets forth the  compensation  paid by the Company
during  fiscal 2006,  2005 and 2004 to all of the Company's  executive  officers
whose aggregate  direct  re-numeration  exceeded  $60,000,  and to all executive
officers as a group.


                                    COMPENSATION TABLE
<table>
<caption>

                                                Annual Compensation
                                                -------------------

                                        Fiscal                                     Other
Name and Principal Position              Year        Salary         Bonus          Compensation(1)(2)
---------------------------             ------       ------         -----          ------------

                                      <c>         <c>           <c>                 <c>
Joseph G. Flanigan, (3)                  2006
Former Chairman of the Board             2005        $ 50,000      $ 39,000            $ 9,000
and Chief Executive Officer              2004        $150,000      $ 56,000            $38,000

James G. Flanigan (4)                    2006        $150,000      $298,000
Chairman of the Board and                2005        $150,000      $198,000
Chief Executive Officer                  2004        $150,000      $101,000

Jeffrey D. Kastner, (4)(5)               2006        $145,000      $158,000
Chief Financial Officer                  2005        $145,000      $145,000
General Counsel and Secretary            2004        $141,000      $ 25,000

August Bucci, (4)(5)                     2006        $145,000      $175,000
Chief Operating Officer                  2005        $145,000      $145,000
and Executive Vice President             2004        $145,000      $108,000

Jean Picard (4)(6)                       2006        $ 80,000      $ 62,000
Vice President of Package                2005        $ 80,000      $ 51,000
Operations                               2004        $ 80,000      $ 44,000

</table>

                                       13
<page>
<table>
<caption>

                                           Annual Compensation (cont'd)
                                           ----------------------------

                                        Fiscal                                     Other
Name and Principal Position              Year        Salary         Bonus          Compensation(1)(2)
---------------------------             ------       ------         -----          ------------

                                      <c>         <c>           <c>                 <c>

Edward A. Doxey  (7)                     2006
Former Chief Financial Officer           2005
and Secretary                            2004        $ 69,000

Others (one in number)                   2006        $  8,000
                                         2005        $ 20,000
                                         2004        $ 40,000
                                                     --------      --------            --------

All Executive Officers
----------------------
As a group (five in number) (8)          2006        $528,000      $693,000
As a group (six in number)               2005        $590,000      $578,000            $  9,000
As a group (seven in number)             2004        $705,000      $334,000            $ 38,000

</table>
--------------------------------------------------------------------------------

(1) This  table  does not  include  incidental  personal  benefits  of a limited
nature.  Although  the  amount of such  benefits  and  extent to which  they are
related to job performance cannot be ascertained  specifically,  the Company has
concluded that the aggregate amount does not exceed the lesser of $25,000 or 10%
of the cash  compensation  disclosed  above for any one person or all  executive
officers as a group.

(2) Represents value of premium paid by the Company for life insurance.

(3) On  June  3,  1987,  the  Company  entered  into  an  Employment  Agreement,
("Agreement"), with Joseph G. Flanigan effective January 1, through December 31,
1988 and  subject  to one year  extensions  unless  either  the  Company or such
executive  delivered a notice that the term would not be extended.  Mr. Flanigan
received  a base  salary of  $150,000,  plus a  performance  bonus  equal to ten
percent of the annual income of the Company  before  income taxes,  depreciation
and  amortization,  in excess of $650,000,  excluding  extraordinary  items. For
fiscal  year ended  October 2, 2004,  a bonus of $112,250  was earned,  one half
(1/2) of which was given to James G, Flanigan. The Agreement terminated upon the
death of Mr. Flanigan on January 28, 2005.

(4) At the annual  meeting of the Board of Directors  on February 25, 2005,  the
Board of Directors continued a bonus plan whereby executive officers receive the
following percentages of the annual income of the Company,  before income taxes,
depreciation  and  amortization  in excess of $650,000  excluding  extraordinary
items:

                      James G. Flanigan         14%
                      August Bucci              2.25%
                      Jeffrey D. Kastner        2.25%
                      Jean Picard               1.5%

For fiscal year ended  September  30,  2006,  a bonus of $366,000  was earned by
James G.  Flanigan,  bonuses of  $59,000  each were  earned by August  Bucci and
Jeffrey D. Kastner and a bonus of $39,000 was earned by Jean Picard.

For fiscal year ended  October 1, 2005,  a bonus of $313,600 was earned by James
G. Flanigan,  bonuses of $50,400 each were earned by August Bucci and Jeffrey D.
Kastner and a bonus of $33,600 was earned by Jean Picard.

                                       14
<page>

(5) At the annual  meeting of the Board of Directors  on February 25, 2005,  the
Board of Directors also continued an annual  performance  bonus,  with 5% of the
pre-tax net income  before  depreciation  and  amortization  from the  Company's
restaurants   and  the  Company's   share  of  the  pre-tax  net  income  before
depreciation  and  amortization  from  the  restaurants  owned  by  the  limited
partnerships paid to August Bucci and 5% paid to Jeffrey D. Kastner.  Bonuses of
$149,000  and  $108,000  were earned by each August Bucci and Jeffrey D. Kastner
for fiscal years 2006 and 2005, respectively.

(6) During the second  quarter of fiscal year 2005,  the Board of Directors also
continued an annual  performance bonus, with 3% of the pre-tax net income before
depreciation  and  amortization  from the  package  liquor  stores  paid to Jean
Picard.  Bonuses earned for fiscal years 2006 and 2005 were $32,000 and $27,000,
respectively.

(7) Mr. Doxey resigned on January 22, 2004.

(8) See "Related Party Transactions."



                           RELATED PARTY TRANSACTIONS

         James G. Flanigan,  Chairman of the Board of Directors, Chief Executive
Officer and  President of the  Company,  is a 35.24% owner of a unit sold to his
family on a franchise  basis in prior years and is the manager of the day-to-day
operation of the same.  Michael B. Flanigan,  a member of the Board of Directors
of the Company, is also a 35.24% owner of this unit.

         Patrick J. Flanigan, a member of the Board of Directors of the Company,
is a 100% owner of a unit sold to him on a franchise basis in prior years and is
the manager of the day-to-day operation of the same.

         During  fiscal year 2004,  James G.  Flanigan  became a 100% owner of a
corporation which assumed management of the day-to-day operation of another unit
sold to his  family  on a  franchise  basis  in prior  years.  Mr.  Flanigan  is
responsible for the day-to-day operation of this unit.

         During  fiscal year 1992,  one  unaffiliated  franchisee  expressed  an
interest in selling  his unit or  returning  it to the  Company  pursuant to the
terms of its  Franchise  Agreement  and  related  documents.  As a result of the
substantial   investment  necessary  to  upgrade  and  renovate  this  unit,  an
affiliated  group of investors  formed a Subchapter S corporation  and purchased
this unit from the  franchisee.  The  shareholder  interest of all  officers and
directors represents 30% of the total invested capital. The shareholder interest
of the  Chairman's  family  represents an additional  60% of the total  invested
capital. During the first quarter of fiscal year 1999, the Company purchased the
right to manage the restaurant for this franchisee from an unrelated third party
pursuant to an existing Management Agreement.

         During the third quarter of fiscal year 1997,  Patrick J.  Flanigan,  a
member of the Board of Directors of the Company, formed a limited partnership to
own a certain  franchise  in Fort  Lauderdale,  Florida.  The  Company  is a 25%
limited  partner in the  franchise.  The  limited  partnership  interest  of all
officers and  directors  represents

                                       15
<page>

38.8% of the total invested  capital.  The limited  partnership  interest of the
Chairman's family represents an additional 18.8% of the invested capital.

         During the fourth  quarter of fiscal year 1997,  the  Company  formed a
limited  partnership and raised funds through a private offering to purchase the
assets of a restaurant in Surfside, Florida, and renovate the same for operation
under the "Flanigan's Seafood Bar and Grill" servicemark.  The restaurant opened
for  business  on March 6, 1998,  The  Company  acts as  general  partner of the
limited  partnership and is also a 42% limited partner.  The limited partnership
interest of all  officers  and  directors  represents  11.5% of the total of the
invested capital.  The limited partnership interest of the Chairman's family and
the  family of one  director  represents  an  additional  23.2% of the  invested
capital.

         During the fourth  quarter of fiscal year 1998,  the  Company  formed a
limited  partnership and raised funds through a private offering to purchase the
assets of a restaurant  in Kendall,  Florida and renovate the same for operation
under the "Flanigan's Seafood Bar and Grill" servicemark.  The restaurant opened
for  business  on April 4, 2000.  The  Company  acts as  general  partner of the
limited  partnership and is also a 40% limited partner.  The limited partnership
of all  officers  and  directors  represents  25.2% of the total of the invested
capital. The limited partnership interest of the Chairman's family represents an
additional 4.3% of the invested capital.

         During the third  quarter of fiscal  year 2001,  the  Company  formed a
limited  partnership and raised funds through a private offering to purchase the
assets  of a  restaurant  in West  Miami,  Florida  and  renovate  the  same for
operation  under  the  "Flanigan's  Seafood  Bar  and  Grill"  servicemark.  The
restaurant  opened for business on October 11, 2001. The Company acts as general
partner  of the  limited  partnership  and is also a 25%  limited  partner.  The
limited partnership  interest of all officers and directors  represents 24.4% of
the total of the  invested  capital.  The  limited  partnership  interest of the
Chairman's family and the family of one director  represents an additional 18.0%
of the invested capital.

         During the fourth  quarter of fiscal year 2001,  the  Company  formed a
limited  partnership  with the Company as general  partner,  and entered  into a
Sublease Agreement to own and operate an existing restaurant in Weston, Florida.
During the fourth  quarter of fiscal year 2002, the limited  partnership  raised
funds through a private  offering to renovate the restaurant for operation under
the "Flanigan's  Seafood Bar and Grill"  servicemark.  The restaurant opened for
business on January 20, 2003. The Company continues to act as general partner of
the  limited  partnership  and  is  also  a 28%  limited  partner.  The  limited
partnership interest of all officers and directors represents 28.5% of the total
of the invested  capital.  The limited  partnership  interest of the  Chairman's
family and the  family of one  director  represents  an  additional  5.8% of the
invested capital.

         During the third  quarter of fiscal  year 2003,  the  Company  formed a
limited  partnership  and raised  funds  through a private  offering  to lease a
restaurant in a Howard Johnson's Hotel in Stuart,  Florida and renovate the same
for operation  under the  "Flanigan's  Seafood Bar and Grill"  servicemark.  The
restaurant  opened for business on January 11, 2004. The Company acts as general
partner  of the

                                       16
<page>

limited  partnership and is also a 12% limited partner.  The limited partnership
interest of all  officers  and  directors  represents  22.7% of the total of the
invested capital.  The limited partnership interest of the Chairman's family and
the  family  of one  director  represents  an  additional  8.3% of the  invested
capital.

         During the fourth  quarter of fiscal 2004, the Company formed a limited
partnership and raised funds through a private offering to lease a restaurant in
Wellington,  Florida and renovate the same for operation  under the  "Flanigan's
Seafood Bar and Grill" service mark.  The restaurant  opened for business on May
27, 2005. The Company acts as general partner of the limited  partnership and is
also a 26% limited partner. The limited partnership interest of all officers and
directors   represents  15.4%  of  the  total  invested  capital.   The  limited
partnership  interest of the  Chairman's  family and the family of one  director
represents an additional 9.7% of the invested capital.

         During  the second  quarter of fiscal  2006,  the  Company,  as general
partner of a limited  partnership,  raised funds  through a private  offering to
close on the  purchase of a  restaurant  location in  Pinecrest,  Florida and to
renovate  the  same  for  operation  as a  "Flanigan's  Seafood  Bar and  Grill"
restaurant.  The restaurant  opened for business on August 14, 2006. The Company
acts as general  partner of the  limited  partnership  and is also a 39% limited
partner.  The  limited  partnership  interest  of  all  officers  and  directors
represents 8.8% of the total invested capital.  The limited partnership interest
of the  Chairman's  family  and the  families  of two  directors  represents  an
additional 6.1% of the invested capital.

         See footnote (4) to the Compensation  Table for a discussion of bonuses
paid by the Company to its executive officers.

         Each of the above  transactions  was reviewed by the Board of Directors
at the time made and were, in the opinion of management  and the Board,  entered
into on terms which were no less favorable to the Company than could be obtained
in similar transactions with disinterested third parties.


                                       17
<page>

         SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT

         The  following  table sets  forth as of  January 5, 2007,  the names of
persons who own of record, or are known by the Company to own beneficially, more
than 5 percent  of its common  stock and the  beneficial  ownership  of all such
stock as of that date by all officers and directors as a group.

          Name of Beneficial Owner                  Number of Shares
          ------------------------                  ----------------

          Ann N. Flanigan                                 243,969
          Robino Stortini Holdings LLC                    128,500
          Jeffrey D. Kastner                              477,323
          James G. Flanigan                               264,400
          Michael B. Flanigan                             141,493
          Patrick J. Flanigan                             106,000
          All Officers and Directors
          As a Group (ten in number)                      751,116

                          INDEPENDENT PUBLIC ACCOUNTANT

         The Company has retained  Rachlin Cohen and Holtz LLP, which firm acted
as the Company's principal  accountant during fiscal year 2006, as its principal
accountant  for fiscal year 2007. A  representative  of Rachlin Cohen and Holtz,
LLP is expected to be present at the Annual Meeting of  Shareholders;  will have
an opportunity to make a statement,  if he or she so desires; and is expected to
be available to respond to appropriate questions.

                                    AUDIT FEE

         In the fiscal year ended  September 30, 2006,  the Company paid Rachlin
Cohen and Holtz LLP,  $108,000 in connection  with the preparation of its annual
audit and its filing on Form 10-K and  $53,000 for the  quarterly  review of its
filings on Form 10-Q.

         In the fiscal  year ended  October 1, 2005,  the Company  paid  Rachlin
Cohen and Holtz LLP,  $86,000 in connection  with the  preparation of its annual
audit and its filing on Form 10-K and  $63,000 for the  quarterly  review of its
filings on Form 10-Q.

           FINANCIAL INFORMATION SYSTEM DESIGN AND IMPLEMENTATION FEES

         Rachlin Cohen & Holtz LLP did not perform any services or bill any fees
for direct or indirect  operation  and/or  supervision  of the  operation of the
Company's  information  systems,  management  of our local area  network  and/or
designing or implementing a hardware or software  system that aggregates  source
data  underlying  the  financial  statements or generates  information  that are
significant  to our  financial  statements  taken as a whole for the fiscal year
ended September 30, 2006.

                                       18
<page>

                                 ALL OTHER FEES

         In the fiscal year ended  September 30, 2006,  the Company paid Rachlin
Cohen & Holtz LLP an aggregate of $32,000 for the  preparation of its income tax
returns and assistance in preparing its personal property tax returns.

         In the fiscal  year ended  October 1, 2005,  the Company  paid  Rachlin
Cohen & Holtz LLP an aggregate of $35,000 for the  preparation of its income tax
returns and assistance in preparing its personal property tax returns.

         The Audit  Committee  has  considered  the  provisions  for services by
Rachlin  Cohen & Holtz LLP,  other than  services  rendered in  connection  with
auditing the Company's  annual  financial  statements  and reviewing our interim
financial  statements and determined  that the provisions for these services are
compatible with maintaining the independence of Rachlin Cohen & Holtz LLP.

            SECTION 16 (a) BENEFICIAL OWNERSHIP REPORTING COMPLIANCE

         Based solely upon review of Forms 3 and 4 and  amendments  thereto,  if
any,  furnished to us pursuant to Rule 16 (a)-3(e)  during  fiscal year 2006, we
are not aware of any directors,  officers or beneficial  owners of more than 10%
of the shares of common stock who failed to file on a timely basis, as disclosed
by the above Forms,  reports  required  Section 16(a) of the Exchange Act during
the most recent fiscal year or prior fiscal year, except that August Bucci filed
Form 4 late  subsequent  to the most recent  fiscal year and Michael B. Flanigan
filed Form 3 late during the prior fiscal year.


                                       19
<page>


                         COMPANY STOCK PRICE PERFORMANCE

         Set forth below is a graph comparing the cumulative  total  shareholder
return on our common stock against the cumulative  total return of the S & P 500
Hotels  Restaurants and Leisure Industry Group Index and the S & P 500 Index for
the period of five years commencing  September 30, 2001 and ending September 30,
2006, the graph and table assume that $100 was invested on September 30, 2001 in
each of the Company's common stock, the S & P 500 Hotels Restaurants and Leisure
Industry  Group  Index  and the S & P 500  Index,  and that all  dividends  were
reinvested.

                                [GRAPH OMITTED]

<table>
<caption>
                                        9/01      9/02     9/03     9/04    9/05      9/06

                                    <c>      <c>      <c>      <c>      <c>      <c>
Flanigan's Enterprises, Inc.           $100.00  $130.20  $150.78  $164.20  $242.95  $237.58
S & P Index                            $100.00  $ 78.32  $ 95.68  $107.07  $118.05  $128.40
S & P 500 Hotels Restaurants           $100.00  $101.69  $130.23  $169.56  $189.28  $217.21
& Leisure Industry Group Index
</table>

                                       20
<page>



                  STOCKHOLDER PROPOSALS FOR 2008 ANNUAL MEETING

         The rules and  regulations of the  Securities  and Exchange  Commission
afford  shareholders  the right to submit  proposals  to the  Company  which the
Company must then include in its proxy  materials  and which will be voted on by
shareholders  at the Annual Meeting next ensuing.  Under these  regulations  any
shareholder  desiring  to submit a  proposal  to be voted on at the 2008  Annual
Meeting of the Company  must  deliver the  proposal to the Company no later than
September 21, 2007.

                                  OTHER MATTERS

         As of the date of this proxy  statement,  management does not intend to
present and has not been informed that any other person intends to present,  any
matters  for action at the  meeting  other than those  specifically  referred to
herein. If, however,  any other matters are properly presented at the meeting it
is the intention of the persons named in the proxies to vote the shares of stock
represented thereby in accordance with their best judgment on such matters.


                                    BY ORDER OF THE BOARD OF DIRECTORS


                                    Jeffrey D. Kastner
                                    Secretary

                                    January 17, 2007


                                       21
<page>


[X]  PLEASE MARK VOTES             REVOCABLE PROXY
     AS IN THIS EXAMPLE     FLANIGAN'S ENTERPRISES, INC.

             Proxy Solicited on Behalf of the Board of Directors of
                the Company for Annual Meeting February 23, 2007

      The undersigned  hereby  constitutes  and appoints  Jeffrey D. Kastner and
James G.  Flanigan,  jointly  and  severally  as his true and lawful  agents and
proxies with full power of substitution in each, to represent the undersigned at
the Annual Meeting of Stockholders of Flanigan's Enterprises, Inc, to be held at
the Company's executive offices, 5059 N.E. 18th Avenue, Ft. Lauderdale, FL 33334
on Friday,  February 23, 2007 at 10:00 A.M. and at any  adjournments  thereof on
all matters coming before said meeting.

                   Please sign exactly as name appears below.

                                                                  With-  For All
                                                           For    hold   Except
1.    ELECTION OF DIRECTORS.                               [_]    [_]    [_]

      Nominees:

      Jeffrey D. Kastner, Michael Flanigan, Michael Roberts

INSTRUCTION:To  withhold authority to vote for any individual nominee, mark "For
All Except"and write that nominee's name in the space provided below.

--------------------------------------------------------------------------------


2.    In their  discretion  upon other  matters as may properly  come before the
      meeting.

      This proxy, when properly  executed,  will be voted in the manner directed
herein by the undersigned stockholder.  If no direction is made, this proxy will
be voted for Proposal one.

      When  shares  are  held by  joint  tenants,  both  must  sign.  Executors,
administrators,  trustees, etc. must give full title as such. If the signer is a
corporation, please sign full corporate name by duly authorized officer.

                                                        ------------------------
         Please be sure to sign and date                | Date                 |
           this Proxy in the box below.                 |                      |
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|                                                                              |
|                                                                              |
-----------Stockholder sign above----------Co-holder (if any) sign above-------

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             Detach above card, sign, date and mail in postage paid
                               envelope provided.


                          FLANIGAN'S ENTERPRISES, INC.
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                               PLEASE ACT PROMPTLY
                     SIGN, DATE &MAIL YOUR PROXY CARD TODAY
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IF YOUR ADDRESS HAS CHANGED,  PLEASE  CORRECT THE ADDRESS IN THE SPACE  PROVIDED
BELOW AND RETURN THIS PORTION WITH THE PROXY IN THE ENVELOPE PROVIDED.

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