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| Benihana      Inc.                                         |
|------------------------------------------------------------|
| (Exact      name of registrant as specified in itscharter) |

| Delaware                             |   | 65-0538630               |
|--------------------------------------|--------|--------------------------|
| (State      or other jurisdiction of |   | (I.R.S.      Employer    |
| incorporation      or organization)  |   | Identification      No.) |

| 8685      Northwest 53rd Terrace, Miami, Florida                                                                                  |   | 33166           |
|-----------------------------------------------------------------------------------------------------------------------------------|--------|-----------------|
|               (Address      of principal executive offices) |   | (Zip      Code) |

|                                                             |  Registrant’s      telephone number, including area code: |   | (305)      593-0770 |
|------------------------------------------------------------------|----------------------------------------------------------------------|--------|---------------------|
|                                                             |                                                                 |   |                |
| Securities      registered pursuant to Section 12(b) of the Act: |                                                                 |
| None                                                             |                                                                 |
| Securities      registered pursuant to Section 12(g) of the Act: |                                                                 |

| Title of Each Class                                 | Name of Exchange on Which      Registered |
|-----------------------------------------------------|-------------------------------------------|
| Common      Stock, par value $.10 per share         | NASDAQ      Global Select Market          |
| Class      A Common Stock, par value $.10 per share | NASDAQ      Global Select Market          |
| Preferred      Share Purchase Right                 | Not      Applicable                       |

|     Large      accelerated filer  [  ] | Accelerated      filer  [ ]   |      Non-accelerated      filer  [  ] | Smaller reporting      company  [X] |
|--------------------------------------------------------------------------------|---------------------------------------------------|------------------------------------------------------------------------------------|-----------------------------------------------|
|                                                                           |                                              |  (Do not check      if smaller reporting company)                             |                                          |

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| Name      and Principal      Position                                                | FiscalYear |   | Salary($) |    |   | Bonus($)(1) |   |    | StockAwards($)(2) |   |   | OptionAwards($)(2) |   |   | Non-EquityIncentive      PlanCompensation($) |    |   | All      OtherCompensation($)(3) |   |    | Total($) |   |
|--------------------------------------------------------------------------------------|------------|--------|-----------|---------|--------|-------------|--------|---------|-------------------|--------|--------|--------------------|--------|--------|----------------------------------------------|---------|--------|----------------------------------|--------|---------|----------|--------|
| Richard      C. Stockinger,      President      and Chief Executive      Officer(4)  | 2010       |   | $         | 500,000 |   |        | $      | 187,500 |              |   | $      | −            |   |   | $                                            | − |   |                             | $      | − |     |   | $ | 79,500 |   |   | $ | 767,000 |   |
|                                                                                 | 2009       |   |      | 63,500  |   |        |   | − |              |   |   | −            |   |   |                                         | 12,600  |   |                             |   | − |     |   |   | 59,462 |   |   |   | 135,562 |   |
|                                                                                 |       |   |      |    |   |        |   |    |              |   |   |               |   |   |                                         |    |   |                             |   |    |     |   |   |   |   |   |   |   |   |
| Christopher      P. Ames,      Chief Operating      Officer(5)                       | 2010       |   |      | 110,600 |   |        |   | 112,500 |              |   |   | −            |   |   |                                         | − |   |                             |   | − |     |   |   | 62,500 |   |   |   | 285,600 |   |
|                                                                                 |       |   |      |    |   |        |   |    |              |   |   |               |   |   |                                         |    |   |                             |   |    |     |   |   |   |   |   |   |   |   |
| Gene      R. Baldwin, Interim      Chief Financial      Officer(6)                   | 2010       |   |      | 346,100 |   |        |   | − |              |   |   | −            |   |   |                                         | − |   |                             |   | − |     |   |   | − |   |   |   | 346,100 |   |
|                                                                                 |       |   |      |    |   |        |   |    |              |   |   |               |   |   |                                         |    |   |                             |   |    |     |   |   |   |   |   |   |   |   |
| Juan      C. Garcia, Former      President and      Chief Operating      Officer(7)  | 2010       |   |      | 213,100 |   |        |   | − |              |   |   | −            |   |   |                                         | − |   |                             |   | − |     |   |   | 309,000 |   |   |   | 522,100 |   |
|                                                                                 | 2009       |   |      | 271,000 |   |        |   | − |              |   |   | −            |   |   |                                         | − |   |                             |   | − |     |   |   | 4,400 |   |   |   | 275,400 |   |
|                                                                                 |       |   |      |    |   |        |   |    |              |   |   |               |   |   |                                         |    |   |                             |   |    |     |   |   |   |   |   |   |   |   |
| Taka      Yoshimoto, Former      Executive Vice      President − Operations(8) | 2010       |   |      | 169,600 |   |        |   | − |              |   |   | −            |   |   |                                         | − |   |                             |   | − |     |   |   | 239,000 |   |   |   | 408,600 |   |
|                                                                                 | 2009       |   |      | 232,000 |   |        |   | − |              |   |   | −            |   |   |                                         | − |   |                             |   | − |     |   |   | 3,800 |   |   |   | 235,800 |   |

|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (1)    | Represents      discretionary cash bonus approved by the Compensation Committee based on a      subjective evaluation of overall performance.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| (2)    | Represents      the aggregate grant date fair value related to stock and option awards for      the reported fiscal year as computed in accordance with FASB ASC Topic      718.  Accordingly, the dollar amounts listed do not necessarily      reflect the dollar amount of compensation that may be realized by the      named executive officers.  For a discussion of valuation      assumptions, see Note 1 to the 2010 and 2009 consolidated financial      statements included in our Annual Reports on Form 10-K for the fiscal      years ended March 28, 2010 and March 29, 2009.            |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| (3)    | “All      Other Compensation” for the 2010 fiscal year includes (i) Company-paid      group term life insurance for each named executive officer except for      Mr. Ames and Mr. Baldwin, (ii) an automobile allowance for      each of  Messrs. Garcia and Yoshimoto      and (iii) in the case of Mr. Stockinger, a monthly      relocation allowance of $7,500 that we commenced paying upon      Mr. Stockinger’s appointment as Chief Executive Officer and that      was terminated on January 7, 2010 (the “Relocation      Allowance”). |

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| (4)    | Mr. Stockinger      was appointed Chief Executive Officer effective February 9, 2009 and      President effective January 13, 2010 and served as a director for the      entirety of fiscal year 2009. On January 7, 2010, the Board approved an      increase to Mr. Stockinger’s annual base salary from $350,000 to      $500,000 retroactive to the commencement of his employment on February 9,      2009 and therefore Mr. Stockinger’s salary for fiscal year 2009      includes a retroactive adjustment for salary earned in fiscal year 2009      but paid in fiscal year 2010. “All Other Compensation” for fiscal year      2010 also includes all perquisites, including the Relocation Allowance.      All information concerning compensation for Mr. Stockinger for fiscal      year 2009 reflects compensation earned for the entirety of such year      (including the retroactive salary adjustment, which was paid in fiscal      year 2010), including compensation earned in his position as Chief      Executive Officer and the following amounts earned in connection with his      services as a director: (i) $26,000 in fees earned or paid in cash,      included under the caption “All Other Compensation” and (ii) $12,600 under      the caption “Option Awards” relating to his automatic director grant. “All      Other Compensation” for fiscal year 2009 also includes a signing bonus      equal to two weeks’ base salary, $12,500 in fees earned for certain      consulting services and all perquisites, including the Relocation      Allowance. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| (5)    | Mr. Ames      was appointed Chief Operating Officer effective October 19, 2009. All      information concerning compensation for Mr. Ames for fiscal year 2010      reflects compensation earned for the entirety of such year, including the      $62,500 earned in his position as a consultant to the Company since July      2009 that is included under the caption “All Other      Compensation.”                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| (6)    | Mr. Baldwin      is retained by the Company through an agreement that the Company executed      with CRG Partners Group, LLC, (“CRG”), a provider of financial advisory,      corporate improvement and related services, and the Company pays CRG for      Mr. Baldwin’s services. As a result, all information concerning      compensation for Mr. Baldwin for fiscal year 2010 reflects the      aggregate payments made by the Company to CRG on account of      Mr. Baldwin’s services to the Company and do not necessarily reflect      amounts received by Mr. Baldwin for such services. In addition,      pursuant to the CRG agreement, certain other CRG employees also provided      services to the Company during fiscal year 2010. In the aggregate, the      Company made payments in the amount of $570,000 to CRG on account of the      services that Mr. Baldwin and other CRG employees provided to the Company      during fiscal year 2010.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| (7)    | Mr. Garcia      resigned from his positions as President and Chief Operating Officer      effective January 13, 2010.  All information concerning      compensation for Mr. Garcia reflects compensation earned for the      entirety of fiscal year 2010, including compensation earned in his      positions as President and Chief Operating Officer and as included under      the caption “All Other Compensation.” Pursuant to his separation, waiver      and release agreement with us, he will be paid a total severance payment      of approximately $294,200, which is comprised of the continuation of      Mr. Garcia’s basic compensation and car allowance through March 31,      2010 and semi-monthly payments of $11,461 beginning on the first regular      pay day following March 31, 2010 through the first regularly scheduled pay      day following January 13, 2011.  In addition, in accordance with      his separation, waiver and release agreement, we will provide for      continued group medical and dental insurance coverage for Mr.  Garcia      and his dependents and shall continue to provide such coverage through the      first regularly scheduled pay day following January 13,      2011.  The amounts accrued pursuant to his separation, waiver      and release agreement through March 28, 2010 are included under the      caption “All Other Compensation.”  Mr. Garcia’s rights to      any unvested stock options and stock grants terminated on March 31, 2010      and all vested stock options expired 90 daysthereafter. |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| (8)    | Mr. Yoshimoto      resigned from his position as Executive Vice President − Operations      and as a member of our Board effective December 18, 2009.  All      information concerning compensation for Mr. Yoshimoto reflects      compensation earned for the entirety of fiscal year 2010, including      compensation earned in his position as Vice President – Operations and as      included under the caption “All Other Compensation.” Pursuant to his      separation, waiver and release agreement, he will be paid a total      severance payment of approximately $232,100, which is comprised of monthly      payments of $19,340 through December 15, 2010.  In addition, in      accordance with his separation, waiver and release agreement, we will      provide for      continued group medical and dental insurance coverage and shall continue      to provide such coverage through December 15, 2010.  The amounts      accrued pursuant to his separation, waiver and release agreement through      March 28, 2010 are included under the caption “All Other      Compensation.”  Mr. Yoshimoto’s rights to any unvested      stock options and stock grants expired on the date of the termination of      his employment, and all vested stock options expired 90 days after his      date of resignation.                                                                                                                                                                                                                                             |

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|                       | Options      Awards |   | Stock      Awards                                                  |
|----------------------------|---------------------|--------|--------------------------------------------------------------------|
| Name                       | OptionGrantDate     |   | Number      ofSecuritiesUnderlyingUnexercisedOptionsExercisable(#) |   |   | Number      ofSecuritiesUnderlyingUnexercisedOptionsUnexercisable(#)(1) |   |   | OptionExercisePrice($/Share) |   | OptionExpirationDate |   | Number      of Shares      or Units      of Stock      That Have      Not Vested(#)(2) |   | Market      Value of      Shares orUnits      of Stock That      Have Not      Vested ($)(3) |
| Richard      C. Stockinger | 11/2/2007           |   |                                                               | 10,000 |   |   |   | − |   |   | $ | 16.3600 |   | 11/2/2017 |   | − |   | $ | − |
|                       | 10/23/2008          |   |                                                               | 6,667 |   |   |   | 3,333 |   |   |   | 2.6050 |   | 10/23/2018 |   |   |   |   |   |
|                       |                |   |                                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                       |                |   |                                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Christopher      Ames      | −             |   |                                                               | − |   |   |   | − |   |   |   | − |   | − |   | − |   |   | − |
|                       |                |   |                                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Gene      R. Baldwin       | −             |   |                                                               | − |   |   |   | − |   |   |   | − |   | − |   | − |   |   | − |
|                       |                |   |                                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Juan      C. Garcia(4)     | 5/12/2000           |   |                                                               | 34,500 |   |   |   | − |   |   |   | 7.8261 |   | 5/12/2010 |   | 2,267 |   |   | 13,035 |
|                       | 5/12/2000           |   |                                                               | 17,250 |   |   |   | − |   |   |   | 7.8528 |   | 5/12/2010 |   |   |   |   |   |
|                       | 4/24/2001           |   |                                                               | 26,500 |   |   |   | − |   |   |   | 4.9623 |   | 6/29/2010 |   |   |   |   |   |
|                       | 4/24/2001           |   |                                                               | 1,359 |   |   |   | − |   |   |   | 4.9890 |   | 6/29/2010 |   |   |   |   |   |
|                       | 6/7/2002            |   |                                                               | 34,500 |   |   |   | − |   |   |   | 11.1884 |   | 6/29/2010 |   |   |   |   |   |
|                       | 6/7/2002            |   |                                                               | 17,250 |   |   |   | − |   |   |   | 11.2151 |   | 6/29/2010 |   |   |   |   |   |
|                       | 3/17/2008           |   |                                                               | 27,400 |   |   |   | 13,700 |   |   |   | 10.3500 |   | 6/29/2010 |   |   |   |   |   |
|                       |                |   |                                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Taka      Yoshimoto(5)     | −             |   |                                                               | − |   |   |   | − |   |   |   | − |   | − |   |   |   |   |   |

|  (1) | Each      such option is to purchase shares of Class A Common Stock and (except      relating to Mr. Stockinger) becomes exercisable as to approximately      one-third of the shares covered by the award on each of the first three      anniversaries of the grant date. The options held by Mr. Stockinger      (which were granted to him as a non-employee director) become exercisable      as to approximately one-third of the shares covered by the award on each      of the six-month, first and second year anniversaries of the grant      date. |
|-----------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| (2)       | The      stock award was granted on March 17, 2008 and represents shares of Class A      Common Stock that are subject to a risk of forfeiture which lapses as to      approximately one-third of the shares covered by the award on each of the      first three anniversaries of the grant date.                                                                                                                                                                                                                                                                       |
|      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| (3)       | The      market value is based on a price of $5.75 per share, which      was the closing price of one share of our Class A Common Stock on the      Nasdaq Stock Market on the last business day of the fiscal year ended      March 28, 2010.                                                                                                                                                                                                                                                                                                                      |
|      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| (4)       | Any      stock options and restricted stock previously granted to Mr. Garcia      which were scheduled (under the applicable equity plan) to vest on or      prior to March 31, 2010 were vested on such date. As a result of      Mr. Garcia’s resignation as President and Chief Operating Officer      effective January 13, 2010, all of Mr. Garcia’s outstanding stock      options terminated on June 29, 2010.                                                                                                                         |
|      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| (5)       | As      a result of Mr. Yoshimoto’s resignation as Executive Vice President −      Operations effective December 18, 2009, all of Mr. Yoshimoto’s      outstanding stock options terminated on March 18,  2010.                                                                                                                                                                                                                                                                                                                              |

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| Name                |   |   | Salary      Continuation($) |   |   |   | Medical      and Dental      Insurance($) |   |   |   | Total($) |   |
|---------------------|--------|--------|-----------------------------|--------|--------|--------|-------------------------------------------|--------|--------|--------|----------|--------|
| Juan      C. Garcia |   |   | 294,200                     |   |   |   | 11,200                                    |   |   |   | 305,400  |   |
| Taka      Yoshimoto |   |   | 232,100                     |   |   |   | 4,200                                     |   |   |   | 236,300  |   |

| Name                       |   | Fees      Earnedor      Paid in Cash($) |    |   | OptionAwards($)(1)(2) |   |    | All      OtherCompensation($) |   |   | Total($) |   |
|----------------------------|--------|-----------------------------------------|---------|--------|-----------------------|--------|---------|-------------------------------|--------|--------|----------|--------|
| John      E. Abdo          |   | $                                       | 65,775  |   |                  | $      | 34,800  |                          |   | $      | −  |   |   | $ | 100,575 |   |
| Norman      Becker         |   |                                    | 62,938  |   |                  |   | 34,800  |                          |   |   | −  |   |   |   | 97,738 |   |
| J.      Ronald Castell     |   |                                    | 52,625  |   |                  |   | 34,800  |                          |   |   | −  |   |   |   | 87,425 |   |
| Darwin      C. Dornbush(3) |   |                                    | − |   |                  |   | − |                          |   |   | 161,300  |   |   |   | 161,300 |   |
| Lewis      Jaffe           |   |                                    | 74,125  |   |                  |   | 34,800  |                          |   |   | −  |   |   |   | 108,925 |   |
| Alan      B. Levan         |   |                                    | 40,188  |   |                  |   | 34,800  |                          |   |   | −  |   |   |   | 74,988 |   |
| Robert      B. Sturges (4) |   |                                    | 5,875   |   |                  |   | − |                          |   |   | 40,780   |   |   |   | 46,655 |   |
| Joseph      J. West        |   |                                    | 41,250  |   |                  |   | 34,800  |                          |   |   | −  |   |   |   | 76,050 |   |

|  (1) | Represents      the aggregate grant date fair value related to stock and option awards      issued during the reported fiscal year as computed in accordance with FASB      ASC Topic 718. Accordingly, the dollar amounts listed do not necessarily      reflect the dollar amount of compensation that may be realized by the      directors. The grant date fair value of option awards granted during      fiscal year 2010 to all directors who were not named executive officers or      employees of the Company was $3.48 per share. For a discussion of      valuation assumptions, see Note 1 to the consolidated financial statements      included in our Annual Report on Form 10-K for the fiscal year ended March      28, 2010. |
|-----------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| (2)       | Each      director other than Messrs. Dornbush and Sturges received stock option      awards to purchase 10,000 shares of Class A common  stock.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
|      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| (3)       | During      fiscal year 2010, Mr. Dornbush was employed by us to provide certain      management advisory services.  Accordingly, compensation paid to      Mr. Dornbush represents compensation for his employment during fiscal      year 2010, including $150,000 in salary paid to      Mr. Dornbush and $9,900 paid by the      Company with respect to disability insurance, included in the caption “All      Other Compensation.”                                                                                                                                                                                                                                                        |
|      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| (4)       | Effective      May 26, 2009, Mr. Sturges resigned from the Board.  “All Other      Compensation” for fiscal year 2010 also includes the $19,950 in      compensation expense recognized by the Company as a result of the      accelerated vesting (in connection with his resignation from the Board) of      stock option awards previously granted to Mr. Sturges and $20,830 in      consulting fees for services provided by Mr. Sturges commencing with his      resignation.                                                                                                                                                                                                                                       |

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|                                                           |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |
|----------------------------------------------------------------|--------|----------------------------------------------------|-----------|---------------------------|--------|--------------------------------------------------------|---------|----------------------|-----------|--------|--------|---------|--------|
|                                                           |   | Common      Stock                                  |      | Class      A Common Stock |   |
| Name      (and address if applicable) ofBeneficial      Owners |   | Amount      and Nature ofBeneficial      Ownership |      | Percent      ofClass      |   | Amount      and Nature ofBeneficial      Ownership (1) |    | Percent      ofClass |      |
|                                                           |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |
| 5% Stockholders                                                |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |
|                                                           |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |
| Benihana      of Tokyo, Inc. (2)                               |   |                                               | 2,153,744 |                      |   | 38.1                                                   | %       |                 | -         |   |   | -       |   |
| 232      East 63 rd      Street                                |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |
| New      York, New York 10021                                  |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |
|                                                           |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |
| Kyle      Aoki (2)                                             |   |                                               | 2,153,744 |                      |   | 38.1                                                   | %       |                 | -         |   |   | -       |   |
|                                                           |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |
| Grace      Aoki (2)                                            |   |                                               | 2,153,744 |                      |   | 38.1                                                   | %       |                 | -         |   |   | -       |   |
|                                                           |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |
| Kevin      Y. Aoki (2)                                         |   |                                               | 2,153,744 |                      |   | 38.1                                                   | %       |                 | -         |   |   | -       |   |
|                                                           |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |
| Kenneth      Podziba (2)                                       |   |                                               | 2,153,744 |                      |   | 38.1                                                   | %       |                 | -         |   |   | -       |   |
|                                                           |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |
| BFC      Financial Corporation (3)                             |   |                                               | 1,578,943 |                      |   | 21.8                                                   | %       |                 | -         |   |   | -       |   |
| 2100      W Cypress Creek Road                                 |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |
| Ft.      Lauderdale, Florida 33309                             |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |
|                                                           |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |
| Andreeff      Equity Advisors, L.L.C.      (4)                 |   |                                               | 537,634   |                      |   | 9.5                                                    | %       |                 | 642,287   |   |   | 6.6     | %      |
| Dane      Andreeff                                             |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |
| 140      East St. Lucia Lane                                   |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |
| Santa      Rosa Beach, FL 32459                                |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |
|                                                           |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |
| FMR,      LLC (5)                                              |   |                                               | 585,155   |                      |   | 10.4                                                   | %  |                 |  -   |   |   |  - |   |
| Fidelity      Management & Research Company           |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |
| Fidelity      Low-Priced Stock Fund                       |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |
| Edward      C. Johnson 3d                                 |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |
| 82      Devonshire Street                                 |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |
| Boston,      MA 02109                                          |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |
|                                                           |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |
| Coliseum      Capital Management, LLC (6)                      |   |                                               | 232,483   |                      |   | 4.1                                                    | %       |                 | 1,263,883 |   |   | 12.9    | %      |
| Adam      Gray                                                 |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |
| Christopher      Shackelton                                    |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |
| 767      Third Avenue, 35th Floor                              |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |
| New      York, NY 10017                                        |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |
|                                                           |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |
| RBC      Global Asset Management (U.S.) Inc.(7)                |   |                                               | -         |                      |   | -                                                      |    |                 | 978,106   |   |   | 10.0    | %      |
| 100      South Fifth Street, Suite 2300                        |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |
| Minneapolis,      MN 55402                                     |   |                                               |      |                      |   |                                                   |    |                 |      |   |   |    |   |

----

|                                                                 |   | Common      Stock                             |    | Class      A Common Stock |
|----------------------------------------------------------------------|--------|-----------------------------------------------|---------|---------------------------|
| Name of Officers      and Directors                        |   | Amount and Nature      ofBeneficial Ownership |    | Percent ofClass           |   | Amount      and Nature ofBeneficial      Ownership      (1) |   | Percent      ofClass |
|                                                                 |   |                                          |    |                      |   |   |   |   |   |   |   |   |   |
| Named Executive Officers and      Directors                          |   |                                          |    |                      |   |   |   |   |   |   |   |   |   |
|                                                                 |   |                                          |    |                      |   |   |   |   |   |   |   |   |   |
| Taka      Yoshimoto      (10)                                        |   |                                          | 112,700 |                      |   | 2.0 | % |   | 3,600 |   |   | * |   |
|                                                                 |   |                                          |    |                      |   |   |   |   |   |   |   |   |   |
| John      E. Abdo (8)      (9)                                       |   |                                          | 79,500  |                      |   | 1.4 | % |   | 122,333 |   |   | 1.2 | % |
|                                                                 |   |                                          |    |                      |   |   |   |   |   |   |   |   |   |
| Juan      C. Garcia      (11)                                        |   |                                          | -       |                      |   | - |   |   | 10,533 |   |   | * |   |
|                                                                 |   |                                          |    |                      |   |   |   |   |   |   |   |   |   |
| Norman      Becker (8)      (9)                                      |   |                                          | 39,375  |                      |   | * |   |   | 103,083 |   |   | 1.0 | % |
|                                                                 |   |                                          |    |                      |   |   |   |   |   |   |   |   |   |
| Darwin      C. Dornbush (9)                                          |   |                                          | 16,737  |                      |   | * |   |   | 21,975 |   |   | * |   |
|                                                                 |   |                                          |    |                      |   |   |   |   |   |   |   |   |   |
| Richard      Stockinger (9)                                          |   |                                          | 15,237  |                      |   | * |   |   | 16,667 |   |   | * |   |
|                                                                 |   |                                          |    |                      |   |   |   |   |   |   |   |   |   |
| Lewis      Jaffe (8)      (9)                                        |   |                                          | 15,000  |                      |   | * |   |   | 57,033 |   |   | * |   |
|                                                                 |   |                                          |    |                      |   |   |   |   |   |   |   |   |   |
| Joseph      J. West (8)      (9)                                     |   |                                          | 11,000  |                      |   | * |   |   | 43,333 |   |   | * |   |
|                                                                 |   |                                          |    |                      |   |   |   |   |   |   |   |   |   |
| J.      Ronald Castell (8)      (9)                                  |   |                                          | 10,000  |                      |   | * |   |   | 43,333 |   |   | * |   |
|                                                                 |   |                                          |    |                      |   |   |   |   |   |   |   |   |   |
| Alan      B. Levan (9)                                               |   |                                          | -       |                      |   | - |   |   | 6,667 |   |   | * |   |
|                                                                 |   |                                          |    |                      |   |   |   |   |   |   |   |   |   |
| Christopher      P. Ames                                             |   |                                          | -       |                      |   | - |   |   | - |   |   | - |   |
|                                                                 |   |                                          |    |                      |   |   |   |   |   |   |   |   |   |
| Gene      R. Baldwin                                                 |   |                                          | -       |                      |   | - |   |   | - |   |   | - |   |
|                                                                 |   |                                          |    |                      |   |   |   |   |   |   |   |   |   |
| All      current directors and executive officers as a group (8) (9) |   |                                          | 186,849 |                      |   | 3.2 | % |   | 414,424 |   |   | 4.1 | % |
|                                                                 |   |                                          |    |                      |   |   |   |   |   |   |   |   |   |

| (1)    | Shares      of our Common Stock are convertible at any time into shares of our Class A      Common Stock at the option of the holder.  Therefore, each      beneficial owner of our Common Stock may be deemed the beneficial owner of      the same number of shares of our Class A Common Stock.  The      holdings listed in the table setting forth beneficial ownership of Class A      Common Stock do not include holdings of Common Stock (as      converted).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| (2)    | All      of the issued and outstanding capital stock of Benihana of Tokyo, Inc.      (the “Benihana of Tokyo Stock”) is owned by a trust of which Kevin Y.      Aoki, Kyle Aoki, Grace Aoki and Kenneth Podziba are the named      trustees.  By reason of such position, such individuals may be      deemed to share beneficial ownership of the Benihana of Tokyo Stock and      the shares of our stock owned by Benihana of Tokyo.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| (3)    | Represents      Common Stock which BFC Financial Corporation would own upon conversion of      the 800,000 shares of our Series B convertible preferred stock currently      held by BFC.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| (4)    | Based      solely on Schedule 13Gs filed jointly by Dane Andreeff and Andreeff Equity      Advisors, L.L.C. on February 12, 2010.  Each of      Mr. Andreeff and Andreeff Equity Advisors, L.L.C. has shared voting      and shared dispositive power with respect to 537,634 shares of Common      Stock and 642,287 shares of Class A Common Stock.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
|   | Mr. Andreeff      is a control person of Andreeff Equity Advisors, L.L.C., in accordance      with Rule 13d-1(b)(1)(ii)(G) of the Securities Exchange Act of      1934.  Mr. Andreeff also owns interest in Maple Leaf      Capital I, L.L.C., which is the general partner of certain limited      partnerships which own shares of Common Stock, including, Maple Leaf      Partners, L.P. and Maple Leaf Offshore, Ltd.  Andreeff Equity      Advisors, L.L.C. is the investment adviser of each such limited      partnership.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
|   | On      February 12, 2010, a Schedule 13G was (i) filed by Maple Leaf Offshore,      Ltd. indicating that it has shared voting power and shared dispositive      power with respect to 225,446 shares of Common Stock; (ii) filed by Maple      Leaf Partners, L.P. indicating that it has shared voting power and shared      dispositive power with respect to 275,756 shares of Common Stock; and      (iii) filed jointly by Maple Leaf Capital I, L.L.C. (with Dane Andreeff      and Andreeff Equity Advisors, L.L.C., as otherwise described above)      indicating Maple Leaf Capital I, L.L.C. has shared voting power and shared      dispositive power with respect to 312,188 shares of Common      Stock.  On February 12, 2010, a Schedule 13G was filed jointly      by Maple Leaf Capital I, L.L.C. and Maple Leaf Offshore, Ltd. indicating      Maple Leaf Capital I, L.L.C. has shared voting power and shared      dispositive power with respect to 372,955 shares of Class A Common Stock,      and Maple Leaf Offshore, Ltd. has shared voting power and shared      dispositive power with respect to 269,332 shares of Class A Common      Stock. |

----

|  (5) | Based      solely on a Schedule 13G filed jointly by FMR, LLC, Fidelity Management      & Research Company, Fidelity Low-Priced Stock Fund and Edward C.      Johnson 3d on January 11, 2010.  Each of FMR, LLC and      Mr. Johnson have sole dispositive power with respect to 585,155      shares of Common Stock.  The board of trustees for Fidelity      Low-Priced Stock Fund has sole voting power with respect to 585,155 shares of Common      Stock.                                                                                                                                                                                                          |
|-----------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| (6)       | Based      solely on a Schedule 13D filed jointly by Coliseum Capital Management,      LLC, Adam Gray and Christopher Shakelton on July 16, 2010.  Each      of Coliseum Capital Management, LLC and Messrs. Gray and Shackelton have      shared voting power and shared dispositive power with respect to 1,263,883      shares of Class A Common Stock and 232,483 shares of Common      Stock.                                                                                                                                                                                                                                                                                               |
|      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| (7      ) | Based      solely on a Schedule 13G filed by such person on February 10, 2010. Such      person has shared voting power with respect to 287,114 shares of Class A      Common Stock and shared dispositive power with respect to 978,106 shares      of Class A Common Stock.                                                                                                                                                                                                                                                                                                                                                                                                                              |
|      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| (8      ) | Beneficial      ownership on this table includes the following number of shares of Common      Stock which may be purchased upon exercise of options which are presently      exercisable or which will become exercisable within 60 days after July 16,      2010: Mr. Abdo – 36,500 shares; Mr. Becker – 33,625 shares;      Mr. Jaffe – 15,000 shares; Mr. West – 10,000 shares;      Mr. Castell – 10,000 shares; all current executive officers and      directors as a group – 105,125 shares.                                                                                                                                          |
|      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| (9      ) | Beneficial      ownership on this table also includes the following number of shares of      Class A Common Stock which may be purchased upon exercise of options which      are presently exercisable or which will become exercisable within 60 days      after July 16, 2010: Mr. Abdo – 96,333 shares; Mr. Becker –      90,583 shares; Mr. Jaffe – 53,333 shares; Mr. Castell – 43,333      shares; Mr. West – 43,333 shares; Mr. Stockinger – 16,667      shares; Mr. Dornbush – 20,000 shares; Mr. Levan – 6,667; all      current executive officers and directors as a group – 370,249      shares. |
|      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| (10)      | Mr. Yoshimoto      resigned as our Executive Vice President – Operations and as a member of      our Board of Directors effective December 18, 2009.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
|      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| (11)      | Mr. Garcia      resigned as our President and Chief Operating Officer effective January      13, 2010.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |

----

----

|                                  |   | 2009   |    |   | 2010   |   |
|---------------------------------------|--------|--------|---------|--------|--------|--------|
|                                  |   |   |    |   |   |   |
| Audit      Fees   (1)            |   | $      | 748,000 |   |   | $      | 735,000 |   |
| Audit      Related Fees   (2)(3) |   |   | -       |   |   |   | 15,095 |   |
| Tax      Fees (3)                     |   |   | -       |   |   |   | - |   |
| All      Other Fees (3)               |   |   | -       |   |   |   | - |   |
| Total                                 |   | $      | 748,000 |   |   | $      | 750,095 |   |
|  (1) | The audit fees consisted of the      audit of the Company's Consolidated Financial Statements included in the      Company's Annual Report on Form 10-K and reviews of the Company’s interim      financial statements included in the Company's Quarterly Reports on Form      10-Q.   |
|-----------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|      |                                                                                                                                                                                                                                                                                               |
| (2)       | The      audit related fees for fiscal year 2010 consisted of services incurred for      our SEC Comment Letter received on August 27, 2009 and response filed on      September 10, 2009 and our Form S-3 filed on November 24,      2009.                                                        |
|      |                                                                                                                                                                                                                                                                                               |
| (3)       | The      Audit Committee has determined that the provision of all non-audit      services performed for the Company by Deloitte & Touche LLP is      compatible with maintaining that firm's  independence.                                                                                    |

|   | 3.  | Exhibits: |
|--------|----------|-----------|
|   |     |      |
|   |     | 10.01     | Engagement      Letter executed December 17, 2009 by and between Benihana, Inc. and CRG      Partners Group, LLC |
|   |     |      |   |
|   |     | 31.01     | Chief      Executive Officer’s certification pursuant to Section 302 of the      Sarbanes-Oxley Act of 2002. |
|   |     |      |   |
|   |     | 31.02     | Interim      Chief Financial Officer’s certification pursuant to Section 302 of the      Sarbanes-Oxley Act of 2002. |

----

| Date:      July 26, 2010 | BENIHANA      INC.                                    |   |
|--------------------------|-------------------------------------------------------|--------|
|                     |                                                  |   |
|                     | By:      /s/ Gene R. Baldwin                          |   |
|                     | Gene      R. Baldwin, Interim Chief Financial Officer |   |

| Signature                      |   |                                                 | Title  |               |   | Date |   |
|--------------------------------|--------|------------------------------------------------------|--------|--------------------|--------|------|--------|
|                           |   |                                                 |   |               |
| /s/      Richard C. Stockinger |   |                                                 |   | July      26, 2010 |
| Richard      C. Stockinger     |   | Chief      Executive Officer, President and Director |   |               |
|                           |   |                                                 |   |               |
| /s/      Gene R. Baldwin       |   |                                                 |   | July      26, 2010 |
| Gene      R. Baldwin           |   | Interim      Chief Financial Officer                 |   |               |
|                           |   | (Principal      Financial and                        |   |               |
|                           |   | Accounting      Officer)                             |   |               |
|                           |   |                                                 |   |               |
| /s/      John E. Abdo          |   | Vice      Chairman and Director                      |   | July      26, 2010 |
| John      E. Abdo              |   |                                                 |   |               |
|                           |   |                                                 |   |               |
| /s/      Norman Becker         |   | Director                                             |   | July      26, 2010 |
| Norman      Becker             |   |                                                 |   |               |
|                           |   |                                                 |   |               |
|                           |   | Director                                             |   |               |
| J.      Ronald Castell         |   |                                                 |   |               |
|                           |   |                                                 |   |               |
| /s/      Darwin C. Dornbush    |   | Chairman      and Director                           |   | July      26, 2010 |
| Darwin      C. Dornbush        |   |                                                 |   |               |
|                           |   |                                                 |   |               |
| /s/      Lewis Jaffe           |   | Director                                             |   | July      26, 2010 |
| Lewis      Jaffe               |   |                                                 |   |               |
|                           |   |                                                 |   |               |
| /s/      Alan B. Levan         |   | Director                                             |   | July      26, 2010 |
| Alan      B. Levan             |   |                                                 |   |               |
|                           |   |                                                 |   |               |
|  /s/      Joseph J. West  |   | Director                                             |   | July      26, 2010 |
| Joseph      J. West            |   |                                                 |   |               |