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**UNITED        STATES**

**SECURITIES        AND EXCHANGE COMMISSION**

**Washington,        D.C. 20549**

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**FORM        10-K/A**

**AMENDMENT        NO. 1**

**ANNUAL        REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE**

**SECURITIES        EXCHANGE ACT OF 1934**

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|   | **MAIN                  STREET RESTAURANT GROUP, INC.**                 |   |
|--------|-------------------------------------------------------------------------|--------|
|   | (Exact                  Name of Registrant as Specified in Its Charter) |   |

|   | **Delaware**                                                                    |   | **11-2948370**                                        |   |
|--------|---------------------------------------------------------------------------------|--------|-------------------------------------------------------|--------|
|   | (State                  or Other Jurisdiction of Incorporation or Organization) |   | (I.R.S.                  Employer Identification No.) |   |

|   | **5050                  North 40****th****Street, Suite 200**                                                                                             |   |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|   | **Phoenix,                  Arizona 85018**                                                                                                               |   |
|   | **(602)                  852-9000**                                                                                                                       |   |
|   | (Address                  including zip code, and telephone number including area code, of                  Principal                  Executive Offices) |   |

|   | Common                  Stock, $0.001 par value  |   |
|--------|--------------------------------------------------|--------|
|   | Preferred                  Stock Purchase Rights |   |
|   | (Title                  of Class)                |   |

| Large                  accelerated filer o |   | Accelerated                  filer o |   | Non-accelerated                  filer x  |
|--------------------------------------------|--------|--------------------------------------|--------|------------------------------------------------|

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**EXPLANATORY        NOTE**

|  **TABLEOF                CONTENTS** |
|-------------------------------------------|
| PART                  III                 |   |   |   |   |
| ITEM                  10.                 |   | DIRECTORS                  AND EXECUTIVE OFFICERS OF THE                  REGISTRANT |   | 1 |
| ITEM                  11.                 |   | EXECUTIVE                  COMPENSATION |   | 5 |
| ITEM                  12.                 |   | SECURITY                  OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND                  MANAGEMENT AND RELATED STOCKHOLDER MATTERS |   | 13 |
| ITEM                  13.                 |   | CERTAIN                  RELATIONSHIPS AND RELATED                  TRANSACTIONS |   | 15 |
| ITEM                  14.                 |   | PRINCIPAL                  ACCOUNTING FEES AND SERVICES |   | 15 |
|                                      |   |   |   |   |
| PART                  IV                  |   |   |   |   |
| ITEM                  15.                 |   | EXHIBITS                  AND FINANCIAL STATEMENT                  SCHEDULES |   | 15 |
|                                      |   |   |   |   |
| SIGNATURES                                |   |   |   | 18 |

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Table            of Contents

**PART        III**

| **ITEM10.** | **DIRECTORS                  AND EXECUTIVE OFFICERS OF THE                  REGISTRANT.** |
|-------------|-------------------------------------------------------------------------------------------|

| **Name**                                       |   | **Age** |   | **Positions                  and Offices Presently Held With the Company**        |
|------------------------------------------------|--------|---------|--------|-----------------------------------------------------------------------------------|
| John                  F. Antioco (1)(3)(4)     |   | 56      |   | Chairman                  of the Board                                            |
| William                  G. Shrader            |   | 58      |   | Chief                  Executive Officer, President, and Director                 |
| Michael                  Garnreiter            |   | 53      |   | Executive                  Vice President, Treasurer, and Chief Financial Officer |
| Stuart                  K. Gee                 |   | 42      |   | Executive                  Vice President - Restaurant Operations                 |
| Michael                  J. Herron             |   | 65      |   | General                  Counsel, Vice President, and Secretary                   |
| Cynthia                  A. Ward               |   | 45      |   | Vice                  President - Accounting and Controller                       |
| Stephanie                  j. Barbini          |   | 36      |   | Vice                  President - Human Resources and Training                    |
| Judy                  Schumacher               |   | 44      |   | Vice                  President - Marketing                                       |
| Wanda                  Williams (1)(2)(3) (4)  |   | 58      |   | Director                                                                          |
| Kenda                  B. Gonzales (1)(2)(4)   |   | 48      |   | Director                                                                          |
| Sergio                  S. Zyman (1)(2)(3)     |   | 60      |   | Director                                                                          |
| Michael                  S. Rawlings (1)(3)(4) |   | 51      |   | Director                                                                          |

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| (1) | Independent                  director. |
|-----|----------------------------------------|

| (2) | Member                  of the Audit Committee. |
|-----|-------------------------------------------------|

| (3) | Member                  of the Compensation Committee. |
|-----|--------------------------------------------------------|

| (4) | Member                  of the Nominations and Corporate Governance                  Committee. |
|-----|-------------------------------------------------------------------------------------------------|

*John        F. Antioco*

*William        G. (Bill) Shrader*

*Michael        Garnreiter*

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Table            of Contents

*Stuart        K. Gee*

*Michael        J. Herron*

*Cynthia        A. Ward*

*Stephanie        J. Barbini*

*Judy        Schumacher*

*Wanda        Williams *

*Kenda        B. Gonzales *

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Table            of Contents

*Sergio        S. Zyman *
*.*

*Michael        S. Rawlings*

**Information        Relating to Corporate Governance and the Board of        Directors**

*www.mainandmain.com*

*The        Audit Committee*

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Table            of Contents

*The        Compensation Committee*

*The        Nominations and Corporate Governance Committee*

**SECTION        16(a) BENEFICIAL OWNERSHIP REPORTING COMPLIANCE**

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Table            of Contents

| **ITEM                  11.** | **EXECUTIVE                  COMPENSATION.** |
|-------------------------------|----------------------------------------------|

**Compensation        of Directors**

**Compensation        of Executive Officers**

**SUMMARY        COMPENSATION TABLE**

|                                             |   |                                        |   | **Long-Term**                            |   |                                       |   |
|--------------------------------------------------|--------|---------------------------------------------|--------|------------------------------------------|--------|--------------------------------------------|--------|
|                                             |   |                                        |   | **Compensation                  Awards** |   |                                       |   |
|                                             |   | **Annual                  Compensation(1)** |   | **Restricted                  Stock**    |   | **Securities                  Underlying** |   | **All                  Other** |   |
| **Name                  and Principal Position** |   | **Year**                                    |   | **Salary($)**                            |   | **Bonus($)**                               |   | **Awards($)(2)** |   | **Options                  (#)(3)** |   | **Compensation                  ($)(4)** |   |
|                                             |   |                                        |   |                                     |   |                                       |   |   |   |   |   |   |   |
| William                  G. Shrader              |   |                                        | 2005   |                                     | $      | 369,973                                    |   | $ | 161,681 |   | $ | 109,750 |   |   | 100,000 |   | $ | 5,565 |   |
| Chief                  Executive                 |   |                                        | 2004   |                                     |   | 340,000                                    |   |   | 119,739 |   |   | ─ |   |   | ─ |   |   | 4,669 |   |
| Officer                  and                     |   |                                        | 2003   |                                     |   | 300,000                                    |   |   | 60,000 |   |   | ─ |   |   | 150,000 |   |   | 4,019 |   |
| President                  (5)                   |   |                                        |   |                                     |   |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                             |   |                                        |   |                                     |   |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Michael                  Garnreiter              |   |                                        | 2005   |                                     | $      | 293,111                                    |   | $ | 130,307 |   | $ | 357,800 |   |   | 75,000 |   | $ | 9,300 |   |
| Executive                  Vice                  |   |                                        | 2004   |                                     |   | 265,000                                    |   |   | 95,790 |   |   | ─ |   |   | ─ |   |   | 5,226 |   |
| President,                  Chief ,              |   |                                        | 2003   |                                     |   | 235,000                                    |   |   | 50,000 |   |   | ─ |   |   | 125,000 |   |   | 4,962 |   |
| Financial                  Officer               |   |                                        |   |                                     |   |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |
| and                  Treasurer                   |   |                                        |   |                                     |   |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                             |   |                                        |   |                                     |   |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Stuart                  K. Gee                   |   |                                        | 2005   |                                     | $      | 181,550                                    |   | $ | 34,902 |   | $ | 54,875 |   |   | 20,000 |   | $ | 689 |   |
| Executive                  Vice                  |   |                                        | 2004   |                                     |   | 165,000                                    |   |   | 37,950 |   |   | ─ |   |   | ─ |   |   | 2,409 |   |
| President                  -                     |   |                                        | 2003   |                                     |   | 69,808                                     |   |   | 15,000 |   |   | ─ |   |   | 30,000 |   |   | 0 |   |
| Restaurant                                       |   |                                        |   |                                     |   |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Operations                  (6)                  |   |                                        |   |                                     |   |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                             |   |                                        |   |                                     |   |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Michael                  J. Herron               |   |                                        | 2005   |                                     | $      | 131,154                                    |   | $ | 25,232 |   | $ | 21,950 |   |   | 10,000 |   | $ | 5,200 |   |
| Vice                  President,                 |   |                                        | 2004   |                                     |   | 125,000                                    |   |   | 23,750 |   |   | ─ |   |   | ─ |   |   | 2,817 |   |
| General                  Counsel,                |   |                                        | 2003   |                                     |   | 99,058                                     |   |   | 15,000 |   |   | ─ |   |   | 5,000 |   |   | 2,124 |   |
| and                  Secretary                   |   |                                        |   |                                     |   |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                             |   |                                        |   |                                     |   |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Stephanie                  J. Barbini            |   |                                        | 2005   |                                     | $      | 125,191                                    |   | $ | 24,097 |   | $ | 32,925 |   |   | 10,000 |   | $ | 575 |   |
| Vice                  President -                |   |                                        | 2004   |                                     |   | 115,000                                    |   |   | 26,450 |   |   | ─ |   |   | ─ |   |   | 2,212 |   |
| Human                  Resources                 |   |                                        | 2003   |                                     |   | 105,000                                    |   |   | 15,000 |   |   | ─ |   |   | 10,000 |   |   | 1,915 |   |
| and                  Training                    |   |                                        |   |                                     |   |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |

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Table            of Contents

| (1) | Executive                  officers received certain perquisites, the value of which did not                  exceed                  the lesser of $50,000 or 10% of that officer’s salary and bonus during                  fiscal 2005. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | For                  all shares awarded to executive officers other than Mr. Garnreiter,                  amount                  based on fair market value as of January 1, 2005 based on a closing                  price                  of $4.39 per share on December 30, 2005. For Mr. Garnreiter, amount                  based                  on fair market value as of January 1, 2005 based on a closing price                  of                  $4.39 per share on December 30, 2005 for 20,000 shares awarded,                  and fair                  market value as of September 23, 2005 based on a closing price                  of $5.40                  per share on such date for the remaining 50,000 shares awarded.                  All of the                  restricted stock unit awards are subject to certain transfer and                  forfeiture restrictions. Other than the 50,000 shares awarded to                  Mr.                  Garnreiter on September 23, 2005, each of the restricted stock                  unit awards                  vested 50% on December 31, 2005 and the remaining 50% will vest                  on                  December 31, 2006. Of the 50,000 shares awarded to Mr. Garnreiter                  on                  September 23, 2005, 1/3 of the shares will vest on each of the                  first,                  second, and third anniversaries of the date of grant. At December                  26,                  2005, the aggregate restricted stock units awards covered 120,000                  shares                  with an aggregate value of $528,000 based on a closing price of                  $4.40 per                  share on December 23, 2005, the last trading day of fiscal 2005.                  No                  dividends are paid on restricted stock unit awards until the shares                  underlying the award are delivered to the                  grantee. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | The                  exercise prices of the options granted were the fair market value                  of our                  common stock on the date of grant. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (4) | Represents                  matching contributions we made to our 401(k) plan and executive                  non-qualified “excess” plan. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------|

| (5) | Mr.                  Shrader became Chief Executive Officer effective April 1,                  2004. |
|-----|-------------------------------------------------------------------------------------------------------|

| (6) | Mr.                  Gee joined our company on July 15,                  2003. |
|-----|--------------------------------------------------------------------------------|

**Option        Grants**

**OPTION        GRANTS IN LAST FISCAL YEAR**

|                                  |   | **Individual                  Grants**                                         |    |                                                                                          |   |
|---------------------------------------|--------|--------------------------------------------------------------------------------|---------|-----------------------------------------------------------------------------------------------|--------|
|                                  |   | **Number                  of Securities Underlying Options Granted**** ** |    | **%                  of Total Options Granted to Employees in                  Fiscal ** |   | **Exercise                  Price** |   | **Expiration**** ** |   | **Potential                  Realizable Value at Assumed Annual Rates of Stock Price Appreciation                  For                  Option****Term(2)** |   |
| **Name**                              |   | **(#)(1)**                                                                     |    | **Year**                                                                                      |   | **($/Sh)** |   | **Date** |   | **5%** |   | **10%** |   |
| William                  G. Shrader   |   |                                                                           | 100,000 |                                                                                          |   | 26.0 | %   | $ | 5.57 |   |   | 9/16/15 |   | $ | 350,000 |   | $ | 888,000 |   |
| Michael                  Garnreiter   |   |                                                                           | 75,000  |                                                                                          |   | 20.0 | % | $ | 5.57 |   |   | 9/16/15 |   | $ | 262,500 |   | $ | 666,000 |   |
| Stuart                  K. Gee        |   |                                                                           | 20,000  |                                                                                          |   | 5.3 | % | $ | 5.57 |   |   | 9/16/15 |   | $ | 70,000 |   | $ | 177,600 |   |
| Michael                  J. Herron    |   |                                                                           | 10,000  |                                                                                          |   | 2.6 | % | $ | 5.57 |   |   | 9/16/15 |   | $ | 35,000 |   | $ | 88,800 |   |
| Stephanie                  J. Barbini |   |                                                                           | 10,000  |                                                                                          |   | 2.6 | % | $ | 5.57 |   |   | 9/16/15 |   | $ | 35,000 |   | $ | 88,800 |   |

| (1) | The                  options were granted at the fair market value of the shares on                  the date of                  grant, have 10-year terms, and one third of the options granted                  vest each                  year for the next three years. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | Potential                  gains are net of the exercise price, but before taxes associated                  with the                  exercise. Amounts represent hypothetical gains that could be achieved                  for                  the respective options if exercised at the end of the option term.                  The                  assumed 5% and 10% rates of stock price appreciation are provided                  in                  accordance with SEC rules and do not represent our estimate or                  projection                  of the future price of our common stock. Actual gains, if any,                  on stock                  option exercises will depend upon the future market prices of our                  common                  stock. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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Table            of Contents

**Aggregated        Option Exercises and Fiscal Year-End Option Holdings**

**AGGREGATED        OPTION EXERCISES IN LAST FISCAL YEAR AND**

**FISCAL        YEAR-END OPTION VALUES**

|                                  |   | **Shares                  Acquired On Exercise** |   | **Value                  Realized** |   | **Number                  of Securities Underlying Unexercised Options at****Fiscal                  Year-End(#)** |   | **Value                  of Unexercised In-the-Money Options****at                  Fiscal Year-End($)(1)** |    |
|---------------------------------------|--------|--------------------------------------------------|--------|-------------------------------------|--------|--------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------------------------------|---------|
| **Name**                              |   | **(#)**                                          |   | **($)**                             |   | **Exercisable**                                                                                                    |   | **Unexercisable**                                                                                           |    | **Exercisable** |   | **Unexercisable** |   |
| William                  G. Shrader   |   |                                             | -      |                                |   | -                                                                                                                  |   |                                                                                                        | 675,000 |   |   | 100,000 |   | $ | 787,488 |   |   | - |   |
| Michael                  Garnreiter   |   |                                             | -      |                                |   | -                                                                                                                  |   |                                                                                                        | 225,000 |   |   | 75,000 |   | $ | 280,750 |   |   | - |   |
| Stuart                  K. Gee        |   |                                             | -      |                                |   | -                                                                                                                  |   |                                                                                                        | 30,000  |   |   | 20,000 |   | $ | 66,900 |   |   | **-** |   |
| Michael                  J. Herron    |   |                                             | -      |                                |   | -                                                                                                                  |   |                                                                                                        | 25,000  |   |   | 10,000 |   | $ | 31,000 |   |   | - |   |
| Stephanie                  J. Barbini |   |                                             | -      |                                |   | -                                                                                                                  |   |                                                                                                        | 8,334   |   |   | 10,000 |   | $ | 13,035 |   |   | - |   |

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| (1) | Calculated                  based upon the last reported sale price of our common stock on                  the Nasdaq                  National Market on December 23, 2005 of $4.40 per share. The exercise                  prices of certain of the options held by the named executive officers                  on                  December 26, 2005 were greater than $4.40 per share. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**Stock        Option Plans**

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Table            of Contents

**Non-qualified        Officer Option Program**

**401(k)        Profit Sharing Plan**

**Executive        Non-qualified "Excess" Plan**

**Employment        Agreements; Change in Control Agreements**

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Table            of Contents

**Limitation        of Liability and Indemnification Matters**

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Table            of Contents

**COMPENSATION        COMMITTEE INTERLOCKS AND INSIDER PARTICIPATION**

**COMPENSATION        COMMITTEE REPORT ON EXECUTIVE COMPENSATION**

**Overview        and Philosophy**

**Base        Salary and Annual Incentives**

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Table            of Contents

**Stock        Option Grants and Restricted Stock Grants**

**Other        Benefits**

**Chief        Executive Officer Compensation **

**Deductibility        of Executive Compensation**

|   | Wanda                  Williams, Compensation Committee Chair |
|--------|---------------------------------------------------------------|
|   | John                  F. Antioco                              |
|   | Michael                  S. Rawlings                          |
|   | Sergio                  S. Zyman                              |

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Table            of Contents

**PERFORMANCE        GRAPH**

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Table              of Contents

| **ITEM                  12.** | **SECURITY                  OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED                  STOCKHOLDER MATTERS.** |
|-------------------------------|---------------------------------------------------------------------------------------------------------------------------------------|

| **Name                  of****Beneficial                  Owner****(1)** |   | **Amount                  and Nature of****Beneficial                  Ownership****(2)**** ** |      | **Percentage****of                  Outstanding Shares****(3)**** ** |   |
|--------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------|-----------|---------------------------------------------------------------------------|--------|
| **Directors                  and Executive Officers:**                   |   |                                                                                                |      |                                                                      |   |
| John                  F. Antioco                                         |   |                                                                                                | 4,371,518 | (4)                                                                       |   | 24.8 | % |
| William                  G. Shrader                                      |   |                                                                                                | 754,679   | (5)                                                                       |   | 4.2 | % |
| Wanda                  Williams                                          |   |                                                                                                | 20,000    | (6)                                                                       |   | * |   |
| Kenda                  B. Gonzales                                       |   |                                                                                                | 20,000    | (7)                                                                       |   | * |   |
| Sergio                  S. Zyman                                         |   |                                                                                                | 403,500   | (8)                                                                       |   | 2.3 | % |
| Michael                  S. Rawlings                                     |   |                                                                                                | 2,906,976 | (9)                                                                       |   | 16.3 | % |
| Michael                  Garnreiter                                      |   |                                                                                                | 253,316   | (10)                                                                      |   | 1.5 | % |
| Stuart                  K. Gee                                           |   |                                                                                                | 36,250    | (11)                                                                      |   | * |   |
| Stephanie                  Barbini                                       |   |                                                                                                | 12,084    | (12)                                                                      |   | * |   |
| Michael                  J. Herron                                       |   |                                                                                                | 48,250    | (13)                                                                      |   | * |   |
| All                  directors and officers as a group (13 persons)      |   |                                                                                                | 8,846,823 | (14)                                                                      |   | 45.8 | % |
| **5%                  Stockholders:**                                    |   |                                                                                                |      |                                                                      |   |   |   |
| CIC                  MSRG LP                                             |   |                                                                                                | 2,906,976 | (15)                                                                      |   | 16.8 | % |
| Bradford                  L. Honigfeld                                   |   |                                                                                                | 2,260,802 | (16)                                                                      |   | 13.1 | % |
| Dimensional                  Fund Advisors Inc.                          |   |                                                                                                | 960,959   | (17)                                                                      |   | 5.6 | % |
| Clarus                  Capital Management, LLC                          |   |                                                                                                | 873,369   | (18)                                                                      |   | 5.1 | % |

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| * | Less                  than 1.0%. |
|---|----------------------------------|

| (1) | Except                  as otherwise indicated, each person may be reached through our                  company at                  5050 North 40th Street, Suite 200, Phoenix, Arizona                  85018. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | Includes,                  when applicable, shares owned of record by such person's minor                  children                  and spouse and by other related individuals and entities over whose                  shares                  of common stock such person has custody, voting control, or power                  of                  disposition. Also includes shares of common stock that the identified                  person had the right to acquire within 60 days of March 31, 2006                  by the                  exercise of vested stock options or by the vesting of restricted                  stock                  units. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | The                  percentages shown are calculated based on 17,221,176 shares of                  common                  stock outstanding on March 31, 2006. In calculating the percentage                  of                  ownership, all shares of common stock that the identified person                  or group                  had the right to acquire within 60 days of March 31, 2006 upon                  the                  exercise of options or vesting of restricted stock units are deemed                  to be                  outstanding for the purpose of computing the percentage of the                  shares of                  common stock owned by such person or group, but are not deemed                  to be                  outstanding for the purpose of computing the percentage of the                  shares of                  common stock owned by any other                  person. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (4) | Represents                  1,119,298 shares of common stock held by Mr. Antioco, 1,101,798                  shares of                  common stock held by his former spouse, vested options to purchase                  196,250                  shares of common stock held individually by Mr. Antioco, 208,750                  vested                  options to purchase shares of common stock held individually his                  former                  spouse, and 1,745,422 shares of common stock held by Antioco Limited                  Partnership. The shares and options held individually by Mr. Antioco’s                  former spouse are subject to a voting agreement that allows Mr.                  Antioco to                  vote such shares after notice to his former spouse. Mr. Antioco                  is the                  sole managing member of Antioco Management LLC, which is the sole                  general                  partner of Antioco Limited Partnership. A trust for the benefit                  of                  descendants of Mr. Antioco and his former spouse is the sole limited                  partner of the partnership. As managing member of the partnership's                  general partner, Mr. Antioco has sole power to vote and dispose                  of shares                  held by the partnership and therefore may be deemed to be the beneficial                  owner of shares held by Antioco Limited Partnership. Mr. Antioco                  disclaims                  beneficial ownership of shares held by Antioco Limited Partnership                  except                  to the extent that his individual interest in such shares arises                  from his                  interest in the partnership, and this report shall not be deemed                  to be an                  admission that Mr. Antioco is the beneficial owner of these shares                  for any                  purpose. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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Table            of Contents

| (5) | Includes                  vested options to purchase 675,000 shares of common stock and 12,500                  shares of vested restricted stock units held by Mr.                  Shrader. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (6) | Represents                  vested options to purchase 20,000 shares of common stock held by                  Ms.                  Williams. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------|

| (7) | Represents                  vested options to purchase 20,000 shares of common stock held by                  Ms.                  Gonzales. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------|

| (8) | Represents                  348,500 shares of common stock held by the Zyman Foundation, a                  charitable                  foundation established by Mr. Zyman in which he has no beneficial                  interest                  but has management control, 5,000 shares of common stock held by                  the                  Sergio Zyman & Co. Defined Benefit Pension Plan and Trust, and vested                  options to purchase 50,000 shares of common stock held by Mr.                  Zyman. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (9) | Represents                  the stock and warrants held CIC MSRG LP, described in footnote                  15                  below. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------|

| (10) | Includes                  vested options to purchase 225,000 shares of common stock and 10,000                  shares of vested restricted stock units held by Mr.                  Garnreiter. |
|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (11) | Represents                  vested options to purchase 30,000 shares of common stock and 6,250                  shares                  of vested restricted stock units held by Mr.                  Gee. |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (12) | Represents                  vested options to purchased 8,334 shares of common stock and 3,750                  shares                  of vested restricted stock units held by Ms.                  Barbini. |
|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (13) | Includes                  vested options to purchase 25,000 shares of common stock and 2,500                  shares                  of vested restricted stock units held by Mr.                  Herron. |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (14) | Includes                  vested options to purchase 1,472,834 shares of common stock and                  38,750                  shares of vested restricted stock                  units. |
|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (15) | The                  information is as reported on the Schedule 13G dated April 20,                  2005 and                  amended on August 30, 2005 filed with the SEC by Bradford L. Honigfeld,                  78                  Okner Parkway, Livingston, NJ 07039. In addition, Mr. Honigfeld                  has an                  option to acquire 1,200,000 shares of common stock if vested options                  held                  by Bart A. Brown Jr., a former director and CEO of the company,                  are                  exercised. |
|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (16) | Includes                  581,395 shares issuable upon exercise of a warrant. CIC Partners                  GP, LLC                  (the ‘‘General Partner’’) is the general partner of this stockholder.                  Messrs. Drew R. Johnson, Marshall B. Payne, and Michael S. Rawlings                  comprise all of the members and managers of the General Partner,                  in which                  capacity they may be deemed to share voting control and dispositive                  power                  over the securities held by this stockholder. Messrs. Johnson,                  Payne, and                  Rawlings disclaim beneficial ownership of the securities held by                  this                  stockholder. The address for CIC MSRG LP is 500 Crescent Court,                  Suite 250,                  Dallas, TX 75201.  |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (17) | The                  information is as reported on Schedule 13G dated December 31, 2005                  filed                  with the SEC by Dimensional Fund Advisors Inc., 1299 Ocean Avenue,                  11th                  Floor, Santa Monica, CA 90401. |
|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (18) | The                  information is as reported on Schedule 13D dated March 6, 2006                  filed with                  the SEC by Clarus Capital Management, LLC, 237 Park Avenue, Suite                  900, New                  York, NY 10017. |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**EQUITY        COMPENSATION PLAN INFORMATION**

| Plan                  Category                                                           |   | (a)                  Number of Securities to be Issued Upon Exercise of Outstanding                  Options,                  Warrants,                  and Rights |      | (b)                  Weighted Average Exercise Price of Outstanding Options, Warrants,                  and Rights |   | Number                  of Securities Remaining Available for Future Issuance Under Equity                  Compensation Plans (Excluding Securities Reflected                  in Column (a)) |   |
|------------------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------|--------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                     |   |                                                                                                                                                                 |      |                                                                                                               |   |                                                                                                                                                                                           |   |
| Equity                  Compensation Plans Approved                  by Stockholders (1) |   |                                                                                                                                                                 | 1,643,335 |                                                                                                               | $      | 3.30                                                                                                                                                                                           |   |   | 432,915 |   |
|                                                                                     |   |                                                                                                                                                                 |      |                                                                                                               |   |                                                                                                                                                                                           |   |   |   |   |
| Equity                  Compensation Plans Not Approved by Stockholders (2)              |   |                                                                                                                                                                 | 2,441,395 |                                                                                                               |   | 3.01                                                                                                                                                                                           |   |   | - |   |
| Total                                                                                    |   |                                                                                                                                                                 | 4,084,730 |                                                                                                               |   |                                                                                                                                                                                           |   |   | 432,915 |   |

| (1) | Includes                  3,370,835 of outstanding options and 132,500 shares of restricted                  stock. |
|-----|---------------------------------------------------------------------------------------------------------------------|

| (2) | Includes                  warrants to purchase 581,395 shares of common stock issued to CIC                  Partners                  LP. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------|

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Table            of Contents

| **ITEM                  13.** | **CERTAIN                  RELATIONSHIPS AND RELATED                  TRANSACTIONS.** |
|-------------------------------|---------------------------------------------------------------------------------------|

| **ITEM                  14.** | **PRINCIPAL                  ACCOUNTING FEES AND                  SERVICES.** |
|-------------------------------|-------------------------------------------------------------------------------|

**Fees**

|                                    |   | **Fiscal                  2005** |    | **Fiscal                  2004** |   |
|-----------------------------------------|--------|----------------------------------|---------|----------------------------------|--------|
| Audit                  Fees (1)         |   | $                                | 118,000 |                             | $      | 128,000 |   |
| Audit-Related                  Fees (2) |   | $                                | 8,000   |                             | $      | 9,000 |   |
| Tax                  Fees (3)           |   | $                                | 61,200  |                             | $      | 113,560 |   |
| All                  Other Fees (4)     |   | $                                | 3,304   |                             | $      | 70,828 |   |
| Total                                   |   | $                                | 190,504 |                             | $      | 321,388 |   |

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| (1) | Audit                  fees include the direct fees and expenses of audit services related                  to the                  annual financial statements, related Form 10-K and annual report                  to                  stockholders, charged by the firm. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | Audit-related                  fees include the fees and expenses related to the consents from                  former                  auditors and ancillary audits such as our 401(k)                  plan. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | Tax                  fees include assistance with and preparation of our state and Federal                  corporate income and franchise tax returns. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------|

| (4) | All                  other fees include fees and expenses related to assistance and                  consulting                  in (i) the evaluating the impact of new financial accounting                  pronouncements, (ii) reviewing and assessing various reports filed                  with                  the Securities and Exchange Commission, such as Forms S-8, and                  (iii)                  assistance with the computation of deferred tax assets and liabilities                  and                  the related tax provision for the fiscal year ended December 26,                  2005. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**Audit        Committee Pre-Approval**

**PART        IV**

| **ITEM                  15.** | **EXHIBITS                  AND FINANCIAL STATEMENTS                  SCHEDULES** |
|-------------------------------|-----------------------------------------------------------------------------------|

| (a) | Financial                  Statements and Financial Statement                  Schedules. |
|-----|-------------------------------------------------------------------------------------------|

|   | (1) | Financial                  statements are listed in the index to the consolidated financial                  statements on page F-1 of the Original                  Filing. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | No                  financial statement schedules are included because they are not                  applicable                  or are not required or the information required to be set forth                  therein is                  included in the consolidated financial statements or notes                  thereto. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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Table            of Contents

| (b) | Exhibits |
|-----|----------|

| ExhibitNumber |   | Exhibit                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|---------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 3.1           |   | Restated                  Certificate of Incorporation of the Company (1)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| 3.2           |   | Certificate                  of Amendment of Restated Certificate of Incorporation                  (l)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| 3.3           |   | Amended                  and Restated Bylaws of the Company (1)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 3.4           |   | Certificate                  of Amendment of Restated Certificate of Incorporation                  (2)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| 3.5           |   | Certificate                  of Elimination of the Class A Preferred Stock (3)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 3.6           |   | Certificate                  of Elimination of the Class B Preferred Stock (3)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 3.7           |   | Certificate                  of Designation of Series A Junior Participating Preferred Stock                  (3)                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| 4.1           |   | Stock                  Purchase Agreement, dated as of November 19, 2003, between the                  Company and                  Sergio S. Zyman (4)                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| 4.2           |   | Common                  Stock Purchase Warrant issued to CIC MSRG LP (5)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| 4.3           |   | Registration                  Rights Agreement, dated as of April 27, 2005, between the Company                  and CIC                  MSRG LP (5)                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 4.4           |   | Rights                  Agreement, dated as of May 23, 2005, between the Company and Computershare                  Trust Company, Inc., as Rights Agent (3)                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 4.5           |   | Registration                  Rights Agreement, dated August 5, 1996, between the Company and                  John F.                  Antioco (6)                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 10.1          |   | 1990                  Stock Option Plan (7)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10.5          |   | Form                  of Franchise Agreement between the Company and TGI Friday’s Inc.                  *                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| 10.8          |   | General                  Release and Retirement Separation Agreement, dated November 19,                  2003,                  between the Company and Bart A. Brown, Jr. (8)                                                                                                                                                                                                                                                                                                                                                                                                             |
| 10.9          |   | Development                  Agreement, dated March 15, 2004, between TGI Friday’s Inc. and Cornerstone                  Productions, Inc., a wholly owned subsidiary of the Company                  (8)                                                                                                                                                                                                                                                                                                                                                                             |
| 10.10         |   | Development                  Agreement, dated March 15, 2004, between TGI Friday’s Inc. and Main St.                  California, Inc., a wholly owned subsidiary of the Company                  (8)                                                                                                                                                                                                                                                                                                                                                                                 |
| 10.11         |   | First                  Amendment to Development Agreement, dated February 17, 2005, between                  TGI                  Friday’s Inc. and Main St. California, Inc., a wholly owned subsidiary                  of                  the Company (8)                                                                                                                                                                                                                                                                                                                         |
| 10.12         |   | California                  Development Incentive Agreement, dated March 15, 2004, among the                  Company,                  Main St. California, Inc., and TGI Friday’s Inc. (8)                                                                                                                                                                                                                                                                                                                                                                                          |
| 10.13         |   | Promissory                  Note between the Company and CNL Financial I, Inc. (9)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| 10.14         |   | Promissory                  Note between the Company and CNL Financial I, Inc. (9)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| 10.15         |   | Promissory                  Note between the Company and CNL Financial I, Inc. (9)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| 10.16         |   | 1995                  Stock Option Plan (10)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 10.22         |   | Stock                  Option Agreement, dated August 5, 1996, between the Company and                  John F.                  Antioco for 800,000 shares of Common Stock (10)                                                                                                                                                                                                                                                                                                                                                                                                            |
| 10.22A        |   | Stock                  Option Agreement, dated June 15, 1998, between the Company and                  John F.                  Antioco amending the Stock Option Agreement dated August 5, 1996                  (10)                                                                                                                                                                                                                                                                                                                                                                      |
| 10.23         |   | Stock                  Option Agreement, dated December 16, 1996, between the Company                  and Bart A.                  Brown, Jr. for 250,000 shares of Common Stock. (The Company issued                  three                  additional Stock Option Agreements that are substantially identical                  in all                  material respects, except as to number of shares. The four Stock                  Option                  Agreements give rights to purchase a total of 625,000 shares of                  Common                  Stock.) (10) |
| 10.23A        |   | Schedule                  of Stock Option Agreements substantially identical to Exhibit 10.23                  (10)                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 10.24         |   | Stock                  Option Agreement, dated July 14, 1997, between the Company and                  Bart A.                  Brown, Jr. for 75,000 shares of Common Stock. (The Company issued                  one                  additional Stock Option Agreement that is substantially identical                  in all                  material respects, except as to number of shares. The two Stock                  Option                  Agreements give rights to purchase a total of 175,000 shares of                  Common                  Stock.) (10)           |
| 10.24A        |   | Schedule                  of Stock Option Agreements substantially identical to Exhibit 10.24                  (10)                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |

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Table            of Contents

| Exhibit                  Number |   | Exhibit                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
|---------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 10.25                           |   | Stock                  Option Agreement, dated June 15, 1998, between the Company and                  James                  Yeager for 15,000 shares of Common Stock. (The Company issued two                  additional Stock Option Agreements that are substantially identical                  in all                  material respects, except as to option holder and number of shares.                  The                  three Stock Option Agreements give rights to purchase a total of                  50,000                  shares of Common Stock.) (10) |
| 10.25A                          |   | Schedule                  of Stock Option Agreements substantially identical to Exhibit 10.25                  (10)                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 10.26                           |   | Stock                  Option Agreement, dated December 31, 1998, between the Company                  and Tim                  Rose for 10,000 shares of Common Stock. (The Company issued one                  additional                  Stock Option Agreement that is substantially identical in all material                  respects, except as to option holder and number of shares. The                  two Stock                  Option Agreements give rights to purchase a total of 160,000 shares                  of                  Common Stock.) (10)    |
| 10.26A                          |   | Schedule                  of Stock Option Agreements substantially identical to Exhibit 10.26                  (10)                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 10.28                           |   | 1999                  Incentive Stock Plan (11)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10.29                           |   | Employment                  Agreement, dated November 19, 2004, between the Company and William                  G.                  Shrader (8)                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 10.30                           |   | Employment                  Agreement, dated November 19, 2004, between the Company and Michael                  Garnreiter (8)                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10.31                           |   | Securities                  Purchase Agreement, dated as of April 27, 2005, between the Company                  and                  CIC MSRG LP (5)                                                                                                                                                                                                                                                                                                                                                                                                                           |
| 10.35                           |   | 401(k)                  Profit Sharing Plan (12)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 10.42                           |   | 2002                  Incentive Stock Option Plan (13)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| 10.42A                          |   | Credit                  Agreement, dated as of October 31, 2005, among the Company, Bank                  of                  America, N.A., as Administrative Agent and L/C Issuer, and the                  Other                  Lender Party thereto (14)                                                                                                                                                                                                                                                                                                                  |
| 10.43                           |   | Security                  Agreement, dated as of October 31, 2005, among the Company, each                  of its                  subsidiaries, and Bank of America, N.A., as Administrative Agent                  (14)                                                                                                                                                                                                                                                                                                                                                      |
| 10.44                           |   | Guaranty                  Agreement, dated as of October 31, 2005, among each of the Company’s                  subsidiaries and Bank of America, N.A., as Administrative Agent                  (14)                                                                                                                                                                                                                                                                                                                                                                     |
| 10.45                           |   | Change                  of Control Policy *                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| 10.46                           |   | Form                  of Restricted Stock Unit Agreement and schedule of agreements                  *                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| 21                              |   | List                  of Subsidiaries **                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| 23.1                            |   | Consent                  of Mayer Hoffman McCann P.C. **                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| 31.1                            |   | Rule                  13a-14(a)/15d-14(a) Certification of Chief Executive                  Officer*                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| 31.2                            |   | Rule                  13a-14(a)/15d-14(a) Certification of Chief Financial                  Officer*                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| 32.1                            |   | Section                  1350 Certification of Chief Executive Officer*                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 32.2                            |   | Section                  1350 Certification of Chief Financial                  Officer*                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |

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| * | Filed                  herewith. |
|---|----------------------------------|

| ** | Previously                  filed as an exhibit to the Form 10-K for the fiscal year ended                  December                  25, 2005 filed with the Securities and Exchange Commission on March                  22,                  2006. |
|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (1) | Incorporated                  by reference to the Company's Form 10-K for the year ended December                  30,                  1991, filed with the Securities and Exchange Commission on March                  30,                  1992. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | Incorporated                  by reference to the Company's Form 8-K filed with the Securities                  and                  Exchange Commission on July 15,                  2004. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | Incorporated                  by reference to the Company's Form 8-A filed with the Securities                  and                  Exchange Commission on May 24,                  2005. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (4) | Incorporated                  by reference to the Company's Form 10-K for the year ended December                  29,                  2003, filed with the Securities and Exchange Commission on March                  26,                  2004. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (5) | Incorporated                  by reference to the Company’s Form 8-K filed with the Securities and                  Exchange Commission on May 4, 2005. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (6) | Incorporated                  by reference to the Company's Registration Statement on Form S-3                  (Registration No. 333-78161) filed with the Securities and Exchange                  Commission on May 10, 1999. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (7) | Incorporated                  by reference to the Company's Registration Statement on Form S-1                  (Registration No. 33-40993), which became effective in September                  1991. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (8) | Incorporated                  by reference to the Company's Form 10-K for the year ended December                  27,                  2004, filed with the Securities and Exchange Commission on March                  8,                  2005. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (9) | Incorporated                  by reference to the Company's Form 10-K for the year ended December                  30,                  1996, filed with the Securities and Exchange Commission on April                  14,                  1997. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (10) | Incorporated                  by reference to the Company's Registration Statement on Form S-8                  (Registration No. 333-78155) filed with the Securities and Exchange                  Commission on May 10, 1999. |
|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (11) | Incorporated                  by reference to the Company's Registration Statement on Form S-8                  (Registration No. 333-89931) filed with the Securities and Exchange                  Commission on October 29, 1999. |
|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (12) | Incorporated                  by reference to the Company's Registration Statement on Form S-8                  (Registration No. 333-55100) filed with the Securities and Exchange                  Commission on February 6, 2001. |
|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (13) | Incorporated                  by reference to the Company’s Registration Statement on Form S-8                  (Registration No. 333-105751) filed with the Securities and Exchange                  Commission on May 3, 2003. |
|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (14) | Incorporated                  by reference to the Company's Form 8-K filed with the Securities                  and                  Exchange Commission on November 4,                  2005. |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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Table            of Contents

**SIGNATURES**

|                                  |   | **MAIN                STREET RESTAURANT GROUP, INC.** |                                                     |
|---------------------------------------|--------|-------------------------------------------------------|----------------------------------------------------------|
|                                  |   |                                                  |                                                     |   |
|                                  |   |                                                  |                                                     |   |
| Date:                  April 24, 2006 |   | By:                                                   | /s/                  William                  G. Shrader |   |
|                                  |   |                                                  | William                  G. Shrader                      |   |
|                                  |   |                                                  | Chief                  Executive Officer and President   |   |

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