______________________________________________________________________
       ______________________________________________________________________


                         SECURITIES AND EXCHANGE COMMISSION
                               Washington, D.C.  20549

                                      FORM 10-Q


       / X /     Quarterly Report Pursuant to Section 13 or 15(d) of the
       Securities Exchange Act of 1934

       For the quarter ended October 5, 1997

                      Commission File Number 1-8881



                                    SBARRO, INC.
               (Exact Name of Registrant as Specified in its Charter)


                 NEW YORK                                     11-2501939
       (State or other jurisdiction                      (I.R.S. Employer
       of incorporation or organization)               Identification No.)

        763 Larkfield Road, Commack, New York                          11725
           (Address of principal executive offices)                (Zip Code)

       Registrant's telephone number, including
            area code:                                   (516) 864-0200

            Indicate by check mark whether the registrant (1) has filed all
       reports required to be filed by Section 13 or 15(d) of the Securities
       Exchange Act of 1934 during the preceding 12 months, and (2) has been
       subject to such filing requirements for the past 90 days.

       Yes  X         No

            Indicate the number of shares outstanding of each of the issuer's
       classes of common stock as of the latest practicable date.


       Class                              Outstanding at November 14, 1997

       Common Stock, $.01 par value                      20,443,238

       ______________________________________________________________________
       ______________________________________________________________________<PAGE>









                                    SBARRO, INC.

                                   FORM 10-Q INDEX



          PART I.     FINANCIAL INFORMATION                           PAGES


          Consolidated Financial Statements:

               Balance Sheets - October 5, 1997 (unaudited)
          and December 29, 1996 . . . . . . . . . . . . . . . . . . . 3-4

               Statements of Income (unaudited) - Forty Weeks
          ended October 5, 1997 and October 6, 1996 and Twelve
          Weeks ended October 5, 1997 and October 6, 1996. . . . . . .5-6

               Statements of Cash Flows (unaudited) - Forty
          Weeks ended October 5, 1997 and October 6, 1996 . . . . . . 7-8

               Notes to Unaudited Consolidated Financial
          Statements - October 5, 1997 . . . . . . . . . . . . . . . . 9

          Management's Discussion and Analysis of Financial
               Condition and Results of Operations . . . . . . . . . .10-13


          PART II.    OTHER INFORMATION . . . . . . . . . . . . . . . . 13




















                                        Pg. 2<PAGE>





                            SBARRO, INC. AND SUBSIDIARIES

                             CONSOLIDATED BALANCE SHEETS

                                       ASSETS


                                                     (In thousands)
                                             Oct. 5, 1997   Dec. 29, 1996
                                              (unaudited)
          Current assets:
            Cash and cash equivalents         $94,865         $104,818
            Marketable securities               2,500            2,500

            Receivables:
             Franchisees                          745              743
             Other                              1,582            1,122   

                                                2,327            1,865

            Inventories                         2,665            2,841

            Prepaid expenses                    5,999            1,409   

             Total current assets             108,356          113,433

          Marketable securities                 5,000            7,500

          Property and equipment, net         134,505          130,993

          Other assets:
            Deferred charges, net of
             accumulated amortization of
             $2,475,000 at October 5, 1997
             and $1,436,000 at December
             29, 1996                           1,642            1,633
            Other                               5,337            5,100   

                                                6,979            6,733

                                             $254,840         $258,659








                                     (continued)



                                        Pg. 3<PAGE>





                            SBARRO, INC. AND SUBSIDIARIES

                       CONSOLIDATED BALANCE SHEETS (CONTINUED)

                        LIABILITIES AND SHAREHOLDERS' EQUITY


                                                     (In thousands)
                                             Oct. 5, 1997    Dec. 29, 1996
                                                (unaudited)
          Current liabilities:
            Accounts payable                  $  5,476        $  7,173
            Accrued expenses                     21,656         22,663
            Dividend payable                        -            4,691
            Income taxes                            641          5,287   

             Total current liabilities           27,773         39,814


          Deferred income taxes                  13,461         13,645


          Shareholders' equity:
            Preferred stock, $1 par value;
             authorized 1,000,000 shares;
             none issued Common stock, $.01
             par value; authorized 40,000,000
             shares; issued and outstanding
             20,442,238 shares at October 5,
             1997 and 20,392,909 shares at
             December 29, 1996                      204            204
            Additional paid-in capital           32,348         31,219
            Retained earnings                   181,054        173,777   
                                                213,606        205,200   

                                              $254,840        $258,659   












              See notes to unaudited consolidated financial statements




                                        Pg. 4<PAGE>






                            SBARRO, INC. AND SUBSIDIARIES

                          CONSOLIDATED STATEMENTS OF INCOME

                                     (UNAUDITED)

                                   (In thousands, except per share data)  
                                            For the forty weeks ended:         

                                             Oct. 5, 1997  Oct. 6, 1996
          Revenues:
            Restaurant sales                  $244,903        $230,047
            Franchise related income              5,152          4,698
            Interest income                       3,288           2,861   
             Total revenues                     253,343         237,606   

          Costs and expenses:
            Cost of food and paper products      50,289         50,481
            Restaurant operating expenses:
             Payroll and other employee
             benefits                            63,045         57,845
             Occupancy and other                 71,554         64,711
            Depreciation and amortization        17,999         17,268
            General and administrative           13,354         11,470
            Other income                        (1,324)           (950)
             Total costs and expenses           214,917        200,825

          Income before income taxes             38,426         36,781
          Income taxes                           14,602         13,976   
          Net income                            $23,824        $22,805   

          Per share data:
            Earnings per common and common
             equivalent share                     $1.17          $1.12   


            Weighted average number of
             shares used in the computation    20,421,266     20,362,333   












              See notes to unaudited consolidated financial statements

                                        Pg. 5<PAGE>






                            SBARRO, INC. AND SUBSIDIARIES

                          CONSOLIDATED STATEMENTS OF INCOME

                                     (UNAUDITED)

                                  (In thousands, except per share data)

                                         For the twelve weeks ended:           

                                             Oct. 5, 1997  Oct. 6, 1996
          Revenues:
            Restaurant sales                  $79,805          $75,916
            Franchise related income            1,856            1,592
            Interest income                     1,017              913   
             Total revenues                    82,678           78,421

          Costs and expenses:
            Cost of food and paper products    16,491           16,632
            Restaurant operating expenses:
             Payroll and other
             employee benefits                 19,946           18,087
             Occupancy and other               22,207           20,547
            Depreciation and amortization       5,581            5,353
            General and administrative          4,093            3,408
            Other income                         (489)            (282)  
             Total costs and expenses          67,829           63,745   

          Income before income taxes           14,849           14,676
          Income taxes                          5,643            5,488   
          Net income                          $ 9,206          $ 9,188   

          Per share data:
            Earnings per common and common
             equivalent share                   $0.45            $0.45   


            Weighted average number of shares
             used in the computation           20,440,596     20,379,932   




              See notes to unaudited consolidated financial statements

                                        Pg. 6<PAGE>





                            SBARRO, INC. AND SUBSIDIARIES

                        CONSOLIDATED STATEMENTS OF CASH FLOWS

                                     (UNAUDITED)

                                                     (In thousands)
                                              For the forty weeks ended:
                                             Oct. 5, 1997  Oct. 6, 1996
          Operating activities:

          Net income                          $23,824          $22,805
          Adjustments to reconcile net
            income to net cash provided by
            operating activities:
             Depreciation and amortization     17,999           17,268
             Deferred income taxes               (184)            (992)
             Changes in operating assets
               and liabilities:
               (Increase) decrease in
                 receivables                     (463)             722
               Decrease in inventories            176              367
               Increase in prepaid expenses    (4,589)          (3,645)
               Increase in deferred charges    (1,048)          (1,021)
               Increase in other assets          (443)          (1,369)
               Decrease in accounts payable
                and accrued expenses           (2,261)          (6,225)
               Decrease in income taxes
                payable                        (4,646)          (1,367)

          Net cash provided by operating
            activities                         28,365           26,543   

          Investing activities:

          Proceeds from maturity of
            marketable securities               2,500                -
          Purchases of property
            and equipment                      (20,709)        (19,033)  

          Net cash used in
            investing activities               (18,209)        (19,033) 







                                     (continued)


                                        Pg. 7
                            SBARRO, INC. AND SUBSIDIARIES<PAGE>






                  CONSOLIDATED STATEMENTS OF CASH FLOWS (CONTINUED)

                                     (UNAUDITED)


                                              (In thousands)
                                              For the forty weeks ended:

                                             Oct. 5, 1997  Oct. 6, 1996
          Financing activities:

          Proceeds from exercise of
            stock options                       1,129              815
          Cash dividends paid                 (21,238)         (17,921) 

          Net cash used in financing
            activities                        (20,109)         (17,106)

          Decrease in cash and cash
            equivalents                        (9,953)          (9,596)

          Cash and cash equivalents at
            beginning of period               104,818           93,501   

          Cash and cash equivalents at
            end of period                     $94,865          $83,905   



          Supplemental disclosure of
            cash flow information:

          Cash paid during the period
            for income taxes                  $19,354          $16,321   












              See notes to unaudited consolidated financial statements



                                        Pg. 8<PAGE>





                            SBARRO, INC. AND SUBSIDIARIES
                Notes to Unaudited Consolidated Financial Statements

          1.   The accompanying unaudited consolidated financial statements
               have been prepared in accordance with the instructions for
               Form 10-Q and Regulation S-X related to interim period
               financial statements and, therefore, do not include all
               information and footnotes required by generally accepted
               accounting principles.  However, in the opinion of
               management, all adjustments (consisting of normal recurring
               adjustments and accruals) considered necessary for a fair
               presentation of the consolidated financial position of the
               Company and its subsidiaries at October 5, 1997 and their
               consolidated results of operations for the forty and twelve
               weeks ended October 5, 1997 and October 6, 1996 have been
               included.  The results of operations for the interim periods
               are not necessarily indicative of the results that may be
               expected for the entire year.  Reference should be made to
               the annual financial statements, including footnotes
               thereto, included in the Company's Annual Report on Form 10-
               K for the fiscal year ended December 29, 1996.

          2.   In February, 1997, the Financial Accounting Standards Board
               issued Statement of Financial Accounting Standards (SFAS)
               No. 128, Earnings Per Share.  SFAS No. 128 simplifies the
               standards for computing earnings per share previously found
               in APB Opinion No. 15, Earnings Per Share and is effective
               for financial statements issued for periods ending after
               December 15, 1997, including interim periods; earlier
               adoption is not permitted.  The Company will adopt SFAS No.
               128 with respect to its report on results of operations for
               the fourth quarter of fiscal 1997 and for the year ended
               December 28, 1997.  Upon adoption, prior period earnings per
               share must be restated.  The Company does not expect the
               adoption of SFAS No. 128 to have a significant impact to its
               reported results.

          3.   The Accounting Standards Executive Committee of the American
               Institute of Certified Public Accountants has issued an
               Exposure Draft Statement of Position (SOP) which, if adopted
               in its current form, would require all companies which
               capitalize pre-opening and similar costs to write off all
               existing such costs, net of tax benefit, as a ``cumulative
               effect of accounting change''and to expense all such costs
               as incurred in the future.  The exposure draft, if enacted,
               would be effective beginning with the Company's 1998 fiscal
               year.  The Company does not expect the proposal, if adopted,
               to materially affect future operating income except that, in
               the first quarter in which such proposal is effective, the
               Company would be required to write off the accumulated costs
               ($1,235,000 at October 5, 1997) which would be reflected as
               a cumulative effect of accounting change ($766,000 after tax
               at October 5, 1997).
                                        Pg. 9<PAGE>






                            SBARRO, INC. AND SUBSIDIARIES

     Item 2.  Management's Discussion and Analysis of Financial Condition
     and Results of Operations

               Results of Operations

               The Company's business is subject to seasonal fluctuations, the
     effects of weather and economic conditions.  Earnings have been highest in
     its fourth quarter due primarily to increased traffic in shopping malls
     during the holiday shopping season.  Normally, the fourth fiscal quarter
     accounts for approximately 40% of net income for the year.  In 1996, the
     fourth fiscal quarter accounted for 39% of net income for the year.  In
     1995, the fourth fiscal quarter accounted for 42% of net income for the
     year.  The length of the holiday shopping period between Thanksgiving and
     Christmas and the number of weeks in the fourth quarter can produce changes
     in the fourth quarter earnings relationship from year to year.

               The following table provides information concerning the number of
     Company-owned and franchised restaurants in operation during each indicated
     period:



                              40 Weeks 40 Weeks 12 Weeks 12 Weeks
                               Ended     Ended   Ended    Ended     Fiscal Year 

                            10/05/97  10/06/96 10/05/9710/06/96        1996 1995
     Company-owned restaurants:
      Opened during period       19       20        5      10          29    44
      Acquired from (sold to)
       franchisees during
        period-net                2        1        1       1           1     -
      Closed during period      (5)       (3)       -       -          (4)  (40)
      Open at end of period     613      589      613     589         597   571

     Franchised restaurants:
      Opened during period       31       25       14      11          36    40
      Purchased from (sold to)
       Company during period-net(2)       (1)     (1)      (1)         (1)    -
      Closed or terminated
       during period           (22)      (13)     (3)      (7)        (16)   (2)
      Open at end of period     226      211      226     211         219   200

     All restaurants:
      Opened during period       50       45       19      21          65    84
      Closed or terminated
       during period           (27)      (16)     (3)      (7)        (20)  (42)
      Open at end of period     839      800      839     800         816   771


     In addition, franchisees operated six kiosk/cart units at October 5, 1997.



                                       Pg. 10<PAGE>





          Restaurant sales from Company-owned units increased 6.5% to
          $244,903,000 for the forty weeks ended October 5, 1997 from
          $230,047,000 for the comparable period in 1996 and 5.1% to
          $79,805,000 for the twelve weeks ended October 5, 1997 from
          $75,916,000 for the comparable period in 1996.  These increases
          resulted primarily from a higher number of units in operation
          during both periods of the current fiscal year and selective menu
          price increases of approximately .5% and 1% which became
          effective in mid April 1996 and mid July 1996.  These were
          offset, in part, by a decrease in comparable unit sales of .2%
          for the forty weeks ended October 5, 1997 and .8% for the twelve
          weeks ended October 5, 1997.  Comparable unit sales for the
          current forty week period were $223,111,000 and for the twelve
          week period were $72,018,000.  Comparable unit sales are made up
          of sales at locations that were open during the entire current
          and prior fiscal year.

          Franchise related income increased 9.7% to $5,152,000 for the
          forty weeks ended October 5, 1997 from $4,698,000 for the
          comparable period in 1996.  Franchise related income increased
          16.6% to $1,856,000 for the twelve weeks ended October 5, 1997
          from $1,592,000 for the comparable period in 1996.  These
          increases resulted from higher continuing royalties due to a
          larger number of franchise units in operation in 1997 and an
          increase in initial franchise and development fees due to opening
          more franchise units in 1997 than in the comparable periods in
          1996.  During the forty weeks ended October 5, 1997, 22 units
          were closed by franchisees.  These units did not produce material
          levels of sales and, consequently, did not generate material
          amounts of royalty income to the Company.  In addition, two
          franchise units were purchased by the Company.

          Interest income increased to $3,288,000 for the forty weeks ended
          October 5, 1997 from $2,861,000 for the comparable period in 1996
          and to $1,017,000 for the twelve weeks ended October 5, 1997 from
          $913,000 for the comparable period in 1996.  These increases were
          due to higher amounts of cash invested at comparable interest
          rates in the current periods over the comparable periods in 1996.

          Cost of food and paper products as a percentage of restaurant
          sales improved to 20.5% for the forty weeks ended October 5, 1997
          from 21.9% for the comparable period in 1996 and to 20.7% for the
          twelve weeks ended October 5, 1997 from 21.9% for the comparable
          period in 1996.  These improvements resulted from lower food
          prices, primarily of cheese, lower prices of various paper
          products and the effect of the selective menu price increases
          implemented in mid 1996.

          Restaurant operating expenses - payroll and other employee
          benefits increased to 25.7% of restaurant sales for the forty
          weeks ended October 5, 1997 from 25.1% for the comparable period
          in 1996 and to 25.0% for the twelve weeks ended October 5, 1997
          from 23.8% for the comparable period in 1996.  These percentage
          increases were attributable to the higher costs of providing
          benefits to employees and a decrease in comparable unit sales for

                                       Pg. 11<PAGE>





          the comparable periods of each year.  Restaurant operating
          expenses - occupancy and other expenses increased to 29.2% for
          the forty weeks ended October 5, 1997 from 28.1% for the
          comparable period in 1996 and to 27.8% for the twelve weeks ended
          October 5, 1997 from 27.1% for the comparable period in 1996.
          These percentage increases were primarily attributable to rent
          and rent related charges which increased at a faster rate than
          sales.

          Depreciation and amortization expenses increased to $17,999,000
          for the forty weeks ended October 5, 1997 from $17,268,000 for
          the forty weeks ended October 6, 1996 and to $5,581,000 for the
          twelve weeks ended October 5, 1997 from $5,353,000 for the twelve
          weeks ended October 6, 1996.  These increases were primarily the
          result of the number of additional Company-owned units in
          operation during the forty and twelve weeks ended October 5, 1997
          over the comparable periods in 1996.

          General and administrative expenses were $13,354,000 or 5.3% of
          total revenues for the forty weeks ended October 5, 1997 compared
          to $11,470,000 or 4.8% of total revenues for the forty weeks
          ended October 6, 1996.  General and administrative expenses were
          $4,093,000 or 5.0% for the twelve weeks ended October 5, 1997
          compared to $3,408,000 or 4.4% for the comparable period in 1996.
          These increases were due to the hiring of additional personnel in
          anticipation of the Company's development plans and increases in
          executive compensation and legal fees.

          The effective income tax rate for both the forty weeks ended
          October 5, 1997 and October 6, 1996 was 38.0%.

          Liquidity and Capital Resources

          At October 5, 1997, the Company had cash and cash equivalents and
          marketable securities of approximately $97,365,000 and its
          working capital was approximately $80,583,000.  Cash provided by
          operations for the forty weeks ended October 5, 1997 of
          $28,365,000 and a portion ($20,709,000) of the available working
          capital was used to purchase restaurant property and equipment
          and to renovate the Company's new headquarters building and
          $21,238,000 to pay four quarterly dividends.  The Company
          believes, based on current projections, that its liquid assets
          presently on hand, together with cash generated from operations,
          should be sufficient for its presently contemplated operations,
          dividends and the purchase of property and equipment relating to
          its development of restaurants, as well as renovating and
          equipping the Company's new headquarters building.

          Forward-Looking Statements

          Information contained in this document concerning future results,
          performance or expectations are forward-looking statements that
          involve risks and uncertainties.  Actual results, performance or

                                       Pg. 12<PAGE>





          developments could differ materially from those expressed or
          implied by those forward-looking statements as a result of known
          or unknown risks, uncertainties and other factors as described
          from time to time in the Company's filings with the Securities
          and Exchange Commission, press releases and other communications.

          Dividends

          On February 20, 1997, the Company increased its quarterly cash
          dividend to $.27 per share, or an aggregate annual rate of $1.08
          per share.  This dividend was paid on April 2, 1997 to
          shareholders of record on March 18, 1997, and amounted to
          $5,510,113.

          On May 22, 1997, the Company declared a quarterly cash dividend
          of $.27 per share.  The cash dividend was paid on July 8, 1997 to
          shareholders of record on June 18, 1997, and amounted to
          $5,518,774.

          On August 20, 1997, the Company declared a quarterly cash
          dividend of $.27 per share.  The cash dividend was paid on
          October 3, 1997 to shareholders of record on September 18, 1997,
          and amounted to $5,518,909.

          On November 18, 1997, the Company declared a quarterly cash
          dividend of $.27 per share.  The cash dividend will be paid on
          January 2, 1998 to shareholders of record on December 18, 1997.



                            PART II.   OTHER INFORMATION


          Item 1.        Legal Proceedings.

                    Reference is made to the Company's Quarterly Report on
          Form 10-Q for the quarter ended July 13, 1997 in which the
          Company reported upon an action entitled Kenneth Hoffman and
          Gloria Curtis, on behalf of themselves and all others similarly
          situated v. Sbarro, Inc. (commenced on July 18, 1997 in the
          United States District Court for the Southern District of New
          York).  The plaintiffs, former restaurant level management
          employees, allege that the Company required general managers and
          co-managers to reimburse the Company for cash and certain other
          shortages sustained by the Company and thereby lost their status
          as managerial employees exempt from the overtime compensation
          provisions of the Fair Labor Standards Act (the ``FLSA'').  The
          plaintiffs seek unpaid overtime compensation, as well as
          liquidated damages in an amount equal to any overtime
          compensation awarded, reasonable attorney's fees, costs and
          expenses.  The plaintiffs further seek such further and general
          legal and/or equitable relief to which they may be entitled.


                                       Pg. 13<PAGE>





                    On October 22, 1997, the Court granted plaintiffs'
          request to send notices to determine whether similarly situated
          past and present employees of the Company wished to join the
          lawsuit.  The Company had opposed the plaintiffs' request based
          upon its belief that it had availed itself of a ``window of
          correction''which, under applicable regulations of the FLSA and
          court decisions, preserves employees exempt status and thus
          precludes any overtime liability.  The Company continues to
          believe that it has substantial defenses to the claims, including
          that it has availed itself of a ``window of correction''.  It
          intends to appeal this decision at the appropriate time and to
          continue vigorously defending this action.


          Item 6.        Exhibits and Reports on Form 8-K.

          (a)  Exhibits:
               No.       Description
               27        Financial Data Schedule

          (b)  Reports on Form 8-K.

               The only Report on Form 8-K was filed by the Company during
          the quarter for which this Report is filed was dated (date of
          earliest event reported) July 21, 1997 reporting under Item 5,
          Other Events, and Item 7, Financial Statements, Pro Forma
          Financial Information and Exhibits.  No financial statements were
          filed with that Report.


























                                       Pg. 14<PAGE>









                                      SIGNATURE


          Pursuant to the requirements of the Securities Exchange Act of
          1934, the registrant has duly caused this Report to be signed on
          its behalf by the undersigned thereunto duly authorized.



                                        SBARRO, INC.
                                        Registrant


          Date:  November 19, 1997      By:  /s/  MARIO SBARRO
                                        Mario Sbarro
                                        Chairman of the Board and President



          Date:  November 19, 1997      By:  /s/  ROBERT S. KOEBELE
                                        Robert S. Koebele
                                        Vice President-Finance



























                                       Pg. 15<PAGE>




















                                     EXHIBIT 27





































                                    EXHIBIT INDEX<PAGE>






          Exhibit Number           Description

               27                  Financial Data Schedule<PAGE>