| UNITED  STATES                                                                                                                                                                                                                                                                                              |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| SECURITIES  AND EXCHANGE COMMISSION                                                                                                                                                                                                                                                                         |
| Washington, D.C. 20549                                                                                                                                                                                                                                                                                      |
|                                                                                                                                                                                                                                                                                                             |
| FORM  10-QSB                                                                                                                                                                                                                                                                                                |
|                                                                                                                                                                                                                                                                                                             |
| QUARTERLY REPORT  UNDER SECTION 13 OR 15(d) OF                                                                                                                                                                                                                                                              |
| THE SECURITIES  EXCHANGE ACT OF 1934                                                                                                                                                                                                                                                                        |
|                                                                                                                                                                                                                                                                                                             |
|                                                                                                                                                                                                                                                                                                             |
| For quarterly  period ended: December 31, 2007                                                                                                                                                                                                                                                              |
| Commission file  number: 0-18590                                                                                                                                                                                                                                                                            |
|                                                                                                                                                                                                                                                                                                             |
| GOOD TIMES  RESTAURANTS INC.                                                                                                                                                                                                                                                                                |
| (Exact name of  registrant as specified in its charter)                                                                                                                                                                                                                                                     |
|                                                                                                                                                                                                                                                                                                             |
| NEVADA                                                                                                                                                                                                                                                                                                      |
| (State or other  jurisdiction of incorporation or organization)                                                                                                                                                                                                                                             |
|                                                                                                                                                                                                                                                                                                             |
| 84-1133368                                                                                                                                                                                                                                                                                                  |
| (I.R.S. Employer  Identification No.)                                                                                                                                                                                                                                                                       |
|                                                                                                                                                                                                                                                                                                             |
| 601 CORPORATE  CIRCLE, GOLDEN, CO   80401                                                                                                                                                                                                                                                         |
| (Address of  principal executive offices)                                                                                                                                                                                                                                                                   |
|                                                                                                                                                                                                                                                                                                             |
| (303) 384-1400                                                                                                                                                                                                                                                                                              |
| (Issuer's telephone  number)                                                                                                                                                                                                                                                                                |
|                                                                                                                                                                                                                                                                                                             |
|                                                                                                                                                                                                                                                                                                             |
| (Former name, former address and  former fiscal year, since last report.)                                                                                                                                                                                                                                   |
|                                                                                                                                                                                                                                                                                                             |
| Check whether the issuer (1) filed  all reports required to be filed by Section 13 or 15(d) of the Exchange Act  during the past 12 months (or for such shorter period that the registrant was  required to file such reports), and (2) has been subject to such filing  requirements for the past 90 days. |
|                                                                                                                                                                                                                                                                                                             |
| [X]   Yes    [  ]   No                                                                                                                                                                                                                                              |
|                                                                                                                                                                                                                                                                                                             |
| APPLICABLE  ONLY TO CORPORATE ISSUERS                                                                                                                                                                                                                                                                       |
|                                                                                                                                                                                                                                                                                                             |
| Total number of shares of stock  outstanding at February 14, 2008.                                                                                                                                                                                                                                          |
|                                                                                                                                                                                                                                                                                                             |
| 3,878,859 SHARES OF  COMMON STOCK, .001 PAR VALUE                                                                                                                                                                                                                                                           |
|                                                                                                                                                                                                                                                                                                             |
| Transitional Small  Business Disclosure Format (check one):  [  ]   Yes    [X ]  No                                                                                                                                                                                 |

----

**Form10-QSB**

**QuarterEnded December 31, 2007**

| ** ** | **INDEX**                                                   | **PAGE**     |
|------------|-------------------------------------------------------------|--------------|
|            |                                                             |              |
|            | **PART  I - FINANCIAL INFORMATION**                         |              |
|            |                                                             |              |
| Item  1.   | Financial Statements                                        |              |
|            |                                                             |              |
|            | Condensed Consolidated Balance Sheets -                     |              |
|            | December 31, 2007 and September 30, 2007                    | 3 - 4        |
|            |                                                             |              |
|            | Condensed  Consolidated Statements of Operations -          |              |
|            | For the three  months ended December 31, 2007 and 2006      | 5            |
|            |                                                             |              |
|            | Condensed  Consolidated Statements of Cash Flow -           |              |
|            | For the three  months ended December 31, 2007 and 2006      | 6            |
|            |                                                             |              |
|            |                                                             |              |
|            | Notes  to Financial Statements                              | 7 - 10       |
|            |                                                             |              |
| Item  2.   | Management's  Discussion and Analysis                       | 10 - 15      |
|            |                                                             |              |
| Item  3.   | Quantitative  and Qualitative Disclosures About Market Risk | 15           |
|            |                                                             |              |
| Item  4.   | Controls  and Procedures                                    | 15           |
|            |                                                             |              |
|            | **PART  II - OTHER INFORMATION**                            |              |
|            |                                                             |              |
| Item  1.   | Legal  Proceedings                                          | 16           |
|            |                                                             |              |
| Item  2.   | Changes  in Securities and Use of Proceeds                  | 16           |
|            |                                                             |              |
| Item  3.   | Defaults  Upon Senior Securities                            | 16           |
|            |                                                             |              |
| Item  4.   | Submission  of Matters to a Vote of Security Holders        | 16           |
|            |                                                             |              |
| Item  5.   | Other  Information.                                         | 16           |
|            |                                                             |              |
| Item  6.   | Exhibits  and Reports on Form 8-K                           | 16           |
|            |                                                             |              |
|            | **SIGNATURES**                                              | 16           |
|            | ** **                                                  |              |
|            | **CERTIFICATIONS**                                          | Exhibit 31.1 |
|            | ** **                                                  | Exhibit 32.1 |

2

----

**PART I - FINANCIALINFORMATION**

** **

**ITEM1.     FINANCIAL STATEMENTS**

**GOOD TIMESRESTAURANTS INC. AND SUBSIDIARIES**

**CONDENSEDCONSOLIDATED BALANCE SHEETS**

**ASSETS**

|                                                                                                                                                                                                       | **Unaudited**                         |        | **Audited**                     |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------|--------|---------------------------------|
|                                                                                                                                                                                                       | December 31,                          |        | September 30,                   |
|                                                                                                                                                                                                       | 2007                                  |        | 2007                            |
| CURRENT  ASSETS:                                                                                                                                                                                      |                                       |        |                                 |
|       Cash  and cash equivalents                                                                                                                                             | $1,526,000                            |        | $2,465,000                      |
|       Receivables,  net of allowance for doubtful                   accounts of $0 | 207,000                               |        | 187,000                         |
|       Prepaid  expenses and other                                                                                                                                            | 41,000                                |        | 39,000                          |
|       Inventories                                                                                                                                                            | 196,000                               |        | 191,000                         |
|       Notes  receivable                                                                                                                                                      |      85,000       |   |      88,000 |
|            Total  current assets                                                                                                                    | 2,055,000                             |        | 2,970,000                       |
|                                                                                                                                                                                                       |                                       |        |                                 |
| PROPERTY  AND EQUIPMENT, at cost:                                                                                                                                                                     |                                       |        |                                 |
|       Land  and building                                                                                                                                                     | 5,289,000                             |        | 5,252,000                       |
|       Leasehold  improvements                                                                                                                                                | 3,754,000                             |        | 3,737,000                       |
|       Fixtures  and equipment                                                                                                                                                |  7,812,000                       |   |   7,798,000                |
|                                                                                                                                                                                                       | 16,855,000                            |        | 16,787,000                      |
|                                                                                                                                                                                                       |                                  |        |                            |
|       Less  accumulated depreciation and amortization                                                                                                                        | (9,657,000)                           |        | (9,371,000)                     |
|                                                                                                                                                                                                       | 7,198,000                             |        | 7,416,000                       |
|                                                                                                                                                                                                  |                                  |   |                            |
|        Assets held for sale                                                                                                                                                  | 787,000                               |   | 779,000                         |
|                                                                                                                                                                                                  |                                  |   |                            |
| OTHER  ASSETS:                                                                                                                                                                                        |                                  |   |                            |
|       Notes  receivable, net of current portion                                                                                                                              | 279,000                               |        | 300,000                         |
|       Deposits  and other assets                                                                                                                                             |       80,000 |        |      79,000 |
|                                                                                                                                                                                                       |     359,000            |        |    379,000            |
|                                                                                                                                                                                                       |                                       |        |                                 |
| TOTAL  ASSETS                                                                                                                                                                                         | $10,399,000                           |        | $11,544,000                     |
|                                                                                                                                                                                                       |                                       |        |                                 |

###  

### LIABILITIES AND STOCKHOLDERS' EQUITY

| CURRENT  LIABILITIES:                                                                           |                        |        |                        |
|-------------------------------------------------------------------------------------------------|------------------------|--------|------------------------|
|       Current  maturities of long-term debt                            | $  121,000        |        | $ 870,000              |
|       Accounts  payable                                                | 323,000                |        | 387,000                |
|       Deferred  income                                                 | 72,000                 |        | 119,000                |
|       Other  accrued liabilities                                       |    1,044,000 |        |    1,062,000 |
|             Total  current liabilities   | 1,560,000              |        | 2,438,000              |
|                                                                                                 |                        |        |                        |
| LONG-TERM  LIABILITIES:                                                                         |                   |   |                   |
|       Debt, net of  current portion                                    | 940,000                |        | 970,000                |
|       Deferred  liabilities                                            | 1,079,000              |        | 1,052,000              |
|             Total  long-term liabilities | 2,019,000              |        | 2,022,000              |
|                                                                                                 |                        |        |                        |
| MINORITY INTERESTS IN PARTNERSHIPS                                                              | 709,000                |        | 751,000                |

See accompanying notes to condensed consolidatedfinancial statements

3

----

**GOOD TIMESRESTAURANTS INC. AND SUBSIDIARIES**

**CONDENSEDCONSOLIDATED BALANCE SHEETS (Continued)**

** **

|                                                                                                 | **Unaudited**          |   | **Audited**            |
|------------------------------------------------------------------------------------------------------|------------------------|--------|------------------------|
|                                                                                                 | December 31,           |   | September 30,          |
|                                                                                                 | 2007                   |   | 2007                   |
| STOCKHOLDERS'  EQUITY:                                                                               |                   |   |                   |
| Preferred  stock, $.01 par value;                                                                    |                        |        |                        |
|       5,000,000  shares authorized, none issued                             |                        |        |                        |
|       and  outstanding as of September 30, 2007 and                         |                        |        |                        |
|       December 31, 2007                                                     | -                      |        | -                      |
|                                                                                                      |                        |        |                        |
| Common  stock, $.001 par value; 50,000,000 shares                                                    |                        |        |                        |
|       Authorized,  3,878,559 shares issued and                              |                        |        |                        |
|       Outstanding  as of December 31, 2007 and                              |                        |        |                        |
|       3,866,896  shares issued and outstanding as                           |                        |        |                        |
|       of  September 30, 2007                                                | 4,000                  |        | 4,000                  |
|       Accumulated  other comprehensive loss                                 | (54,000)               |        | (26,000)               |
|       Capital  contributed in excess of par value                           | 17,500,000             |        | 17,439,000             |
|       Accumulated  deficit                                                  | (11,339,000)           |        | (11,084,000)           |
|              Total  stockholders' equity |    6,111,000 |        |    6,333,000 |
|                                                                                                      |                        |        |                        |
| TOTAL  LIABILITIES AND STOCKHOLDERS' EQUITY                                                          | $ 10,399,000           |   | $11,544.000            |

Seeaccompanying notes to condensed consolidated financial statements

4

----

**GOODTIMES RESTAURANTS INC. AND SUBSIDIARIES**

**CONDENSEDCONSOLIDATED STATEMENTS OF OPERATIONS**

**(Unaudited)**

|   | For the Three Months EndedDecember 31, |
|--------|----------------------------------------|

|                                                                                                  | 2007                                              |   | 2006                                              |
|-------------------------------------------------------------------------------------------------------|---------------------------------------------------|--------|---------------------------------------------------|
|                                                                                                  |                                              |   |                                              |
| NET REVENUES:                                                                                         |                                              |   |                                              |
|       Restaurant  sales, net                                                 | $6,035,000                                        |        | $5,167,000                                        |
|       Franchise  revenues                                                    |    161,000                              |        |    126,000                              |
|             Total  net revenues                | 6,196,000                                         |        | 5,293,000                                         |
|                                                                                                       |                                                   |        |                                                   |
| RESTAURANT  OPERATING COSTS:                                                                          |                                              |   |                                              |
|       Food  and packaging costs                                              | 1,846,000                                         |        | 1,579,000                                         |
|       Payroll and other employee benefit costs                               | 2,129,000                                         |        | 1,799,000                                         |
|       Occupancy  and other operating costs                                   | 1,119,000                                         |        | 1,052,000                                         |
|       Accretion  of deferred rent                                            | 7,000                                             |        | 10,000                                            |
|       Depreciation  and amortization                                         |    308,000                              |        |    299,000                              |
|            Total  restaurant operating costs        | 5,409,000                                         |        | 4,739,000                                         |
|                                                                                                       |                                                   |        |                                                   |
|       General  and administrative costs                                      | 555,000                                           |        | 460,000                                           |
|       Advertising  costs                                                     | 370,000                                           |        | 328,000                                           |
|        Franchise costs                                                       | 96,000                                            |        | 35,000                                            |
|       Gain  on sale of restaurant building                                   |    (8,000)                              |        |    (8,000)                              |
|                                                                                                       |                                                   |        |                                                   |
| LOSS  FROM OPERATIONS                                                                                 | (226,000)                                         |        | (261,000)                                         |
|                                                                                                       |                                                   |        |                                                   |
| OTHER  INCOME AND (EXPENSES)                                                                          |                                              |   |                                              |
|       Minority  income (expense), net                                        | (32,000)                                          |        | (12,000)                                          |
|       Interest,  net                                                         | 3,000                                             |        | 15,000                                            |
|             Total  other income and (expenses) | (29,000)                                          |        | 3,000                                             |
|                                                                                                       |                                                   |        |                                                   |
| NET LOSS                                                                                              | ($255,000)                                        |        | ($258,000)                                        |
|                                                                                                  |                                              |   |                                              |
| BASIC  AND DILUTED LOSS PER COMMON SHARE                                                              | $       (.06)  |   | $       (.07)  |
|                                                                                                       |                                                   |        |                                                   |
| WEIGHTED  AVERAGE COMMON SHARES AND EQUIVALENTS                                                       |                                              |   |                                              |
|  USED IN PER SHARE CALCULATION:                                                                  |                                                   |        |                                                   |
|                                                                                                       |                                                   |        |                                                   |
|       BASIC  AND DILUTED                                                     | 3,999,518                                         |        | 3,818,738                                         |

Seeaccompanying notes to condensed consolidated financial statements

5

----

**GOODTIMES RESTAURANTS INC. AND SUBSIDIARIES**

**CONDENSEDCONSOLIDATED STATEMENTS OF CASH FLOWS**

**(Unaudited)**

|  | For the Three  Months Ended

December 31, |
|--|-------------------------------------------|

|                                                                                                                                           | 2007                                                                              |  | 2006                             |
|-------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------|--|----------------------------------|
| CASH FLOWS FROM  OPERATING ACTIVITIES:                                                                                                    |                                                                                   |  |                                  |
|      Net  loss                                                                                                        | ($255,000)                                                                        |  | ($258,000)                       |
|      Adjustments  to reconcile net loss to net cash                                                                   |                                                                                   |  |                                  |
|         provided by (used in) operating activities:                                                              |                                                                                   |  |                                  |
|          Depreciation  and amortization                                                           | 308,000                                                                           |  | 299,000                          |
|          Stock  based compensation expense                                                        | 24,000                                                                            |  | 19,000                           |
|          Accretion  of deferred rent                                                              | 7,000                                                                             |  | 10,000                           |
|          Minority  interest                                                                       | 32,000                                                                            |  | 12,000                           |
|          Recognition  of deferred (gain) on sale of restaurant building                           | (8,000)                                                                           |  | (8,000)                          |
|          Changes  in operating assets and liabilities:                                            |                                                                                   |  |                                  |
|               (Increase)  decrease in:                                   |                                                                                   |  |                                  |
|                  Receivables  and other                   | (22,000)                                                                          |  | (42,000)                         |
|                  Inventories                              |  (5,000)                                                                     |  | 4,000                            |
|                  Deposits  and other                      | (3,000)                                                                           |  | -                                |
|             (Decrease)  increase in:                                               |                                                                                   |  |                                  |
|                  Accounts  payable                        | (64,000)                                                                          |  | (38,000)                         |
|                  Accrued  liabilities and deferred income |    (66,000)                                                             |  |   17,000                    |
|          Net  cash provided by (used in) operating activities                                     | (52,000)                                                                          |  | 15,000                           |
|                                                                                                                                           |                                                                                   |  |                                  |
| CASH FLOWS USED IN  INVESTING ACTIVITIES                                                                                                  |                                                                                   |  |                                  |
|      Payments  for the purchase of property and equipment                                                             | (95,000)                                                                          |  | (131,000)                        |
|      Sale of investments                                                                                              | -                                                                                 |  | -                                |
|      Loans  made to franchisees and to others                                                                         | -                                                                                 |  | -                                |
|      Payments  received on loans to franchisees and to others                                                         |     24,000                                                         |  |     25,000        |
|                Net  cash used in investing activities               | (71,000)                                                                          |  | (106,000)                        |
|                                                                                                                                           |                                                                                   |  |                                  |
| CASH FLOWS FROM  FINANCING ACTIVITIES:                                                                                                    |                                                                                   |  |                                  |
|      Principal  payments on notes payable, capital leases, and long-term debt                                         | (29,000)                                                                          |  | (57,000)                         |
|      Repayments  on revolving lines of credit                                                                         | (750,000)                                                                         |  | (1,000,000)                      |
|      Proceeds  from exercise of options                                                                               | 37,000                                                                            |  | 89,000                           |
|      Distributions,  net of contributions paid to minority interests in partnerships                                  |     (74,000)                                                       |  |     (62,000)      |
|                Net  cash used in financing activities               | (816,000)                                                                         |  | (1,030,000)                      |
|                                                                                                                                           |                                                                                   |  |                                  |
| NET CHANGE IN CASH AND CASH EQUIVALENTS                                                                                                   | (939,000)                                                                         |  | (1,121,000)                      |
|                                                                                                                                           |                                                                                   |  |                                  |
| CASH AND CASH EQUIVALENTS, beginning of period                                                                                            | $2,465,000                                                                        |  | $2,613,000                       |
|                                                                                                                                           |                                                                                   |  |                                  |
| CASH AND CASH EQUIVALENTS, end of period                                                                                                  | $1,526,000                                                                        |  | $1,492,000                       |
|                                                                                                                                           |                                                                                   |  |                                  |
| SUPPLEMENTAL  DISCLOSURES OF CASH FLOW INFORMATION:                                                                                       |                                                                                   |  |                                  |
|      Cash  paid for interest                                                                                          | $     24,000                                                  |  | $     13,000 |
|      Purchase  of equipment with debt                                                                                 | $              0 |  | $     27,000 |

Seeaccompanying notes to condensed consolidated financial statements

6

----

**GOOD TIMESRESTAURANTS INC. AND SUBSIDIARIES**

**NOTES TO CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS**

**(Unaudited)**

**Note 1. Basis of Presentation**

In the opinion of management, theaccompanying unaudited condensed consolidated financial statements contain allof the normal recurring adjustments necessary to present fairly the financialposition of the Company as of December 31, 2007, the results of its operationsand its cash flows for the three month period ended December 31, 2007.  Operating results for the three month period ended December 31, 2007 are not necessarily indicative of the results that may be expected for the year ending September 30, 2008.

The condensed consolidated balancesheet as of September 30, 2007 is derived from the audited financialstatements, but does not include all disclosures required by generally acceptedaccounting principles.  As a result, these financial statements should be readin conjunction with the Company's Form 10-KSB for the fiscal year ended September 30, 2007.

Certain prior year balances have beenreclassified to conform to the current year's presentation. Suchreclassifications had no effect on the net loss.

**Note 2. Recent Developments**

On December 3, 2007, we entered into a development agreement with Zen Partners LLC that is comprised of aDevelopment Agreement, a Management Agreement and a Site Selection,Construction Management and Pre-Opening Services Agreement.  The agreementsprovide for the development of up to twenty five restaurants with a five yeardevelopment schedule for up to ten of the restaurants with an option to developan additional fifteen restaurants, exercisable any time during the initial fiveyear period.   We will manage and operate the restaurants utilizing ouremployees on the same basis as we would company-owned restaurants; however theZen Partners LLC will provide all development and operating capital.  We willreceive a fixed fee for the development of each restaurant and a recurringmanagement fee based on a percentage of sales for the operation of therestaurants.   We may provide a limited lease guarantee on the initial threerestaurants developed, for which we will receive an additional recurringguarantee fee.  We will also participate in the ongoing profitability of therestaurants after Zen Partners LLC has received a priority return on itsinvested capital.  A member of our Board of Directors and significantshareholder, David Grissen, is an owner of Zen Partners LLC.

**Note 3. Stock-Based Compensation**

Effective October 1, 2006, the Company adopted the provisions of Statement of Financial AccountingStandard ("SFAS") No. 123(R), *Share-Based Payment*, using the modifiedprospective application transition method. Under the provisions of SFAS 123(R),stock-based compensation is measured at the grant date, based on the calculatedfair value of the award, and is recognized as an expense over the requisiteemployee service period (generally the vesting period of the grant).

TheCompany measures the compensation cost associated with share-based payments byestimating the fair value of stock options as of the grant date using theBlack-Scholes option pricing model. The Company believes that the valuationtechnique and the approach utilized to develop the underlying assumptions areappropriate in calculating the fair values of the Company's stock optionsgranted during all years presented. Estimates of fair value are not intended topredict actual future events or the value ultimately realized by the employeeswho receive equity awards.

Ournet loss for the three months ended December 31, 2007 and December 31, 2006 includes $24,000 and $19,000, respectively, of compensation costsrelated to our stock-based compensation arrangements.

7

----

Duringthe three months ended December 31, 2007, we granted 12,000 non-statutory stockoptions and 16,700 incentive stock options both with exercise prices of $5.75.The per share weighted average fair values were $3.26 for non-statutory stockoption grants and $3.10 for incentive stock option grants.

Inaddition to the exercise and grant date prices of the awards, certain weightedaverage assumptions that were used to estimate the fair value of stock optiongrants are listed in the following table:

|                          | **Incentive Stock  Options** | **Non-Statutory Stock  Options** |
|--------------------------|------------------------------|----------------------------------|
| Expected  term (years)   | **6.0 **                | **6.7 **                    |
| Expected  volatility     | **51%**                      | **51%**                          |
| Risk-free  interest rate | **4.4%**                     | **4.4%**                         |
| Expected  dividends      | **0**                        | **0**                            |

Weestimate expected volatility based on historical weekly price changes of ourcommon stock for a period equal to the current expected term of the options.The risk-free interest rate is based on the United States treasury yields ineffect at the time of grant corresponding with the expected term of theoptions. The expected option term is the number of years we estimate thatoptions will be outstanding prior to exercise considering vesting schedules andour historical exercise patterns.

SFAS123(R) requires the cash flows resulting from the tax benefits for taxdeductions in excess of the compensation expense recorded for those options(excess tax benefits) to be classified as financing cash flows. These excesstax benefits were $0 for the quarter ended December 31, 2007.

A summaryof stock option activity under our share-based compensation plan for thequarter ended December 31, 2007 is presented in the following table:

| ** **               | ** **

** **

** **

** **

**Options** | ** **

** **

**Weighted Average Exercise  Price**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | **Weighted Average  Remaining Contractual**

**Life (Yrs.)** | ** **

** **

**Aggregate Intrinsic  Value** |
|--------------------------|-------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------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-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------|--------------------------------------------------------|
| Outstanding-beg  of year |  366,905                                               | $3.89                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                                                              |                                                        |
| Granted                  |  28,700                                                | $5.75                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                                                              |                                                        |
| Exercised                | (11,663)                                                    | $3.41                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                                                              |                                                        |
| Forfeited  or expired    |          -          |      -
Outstanding  Dec 31, 2007

383,942

$4.04

5.7

$679,000

Exercisable  Dec 31, 2007

319,744

$3.61

5.1

$679,000

As of December 31, 2007, the total remaining unrecognized compensation cost related to unvestedstock-based arrangements was $209,000 and is expected to be recognized over a periodof 3.75 years.

The totalintrinsic value of stock options exercised during the three months ended December 31, 2007, was $31,000. Cash received from stock option exercises for the threemonths ended December 31, 2007 was $37,000.

**Note 4. Comprehensive Income (Loss)**

Comprehensive income includes net income orloss, changes in certain assets and liabilities that are reported directly inequity such as adjustments resulting from unrealized gains or losses onheld-to-maturity investments and certain hedging transactions.

8

In May 2007, the Company entered into aninterest rate swap agreement, designated as a cash flow hedge, which hedges theCompany's exposure to interest rate fluctuations on the Company's floating rate$1,100,000 term loan. The Company records the fair value of these contracts inthe balance sheet, with the offset to other comprehensive loss. The contractrequires monthly settlements of the difference between the amounts to bereceived and paid under the agreement, the amount of which is recognized incurrent earnings as interest expense.

**Note 5. Contingent Liabilities**

We remain contingently liable on variousrestaurant leases that were previously sold.  We have never experienced anylosses nor do we anticipate any future losses from these contingentliabilities.

**Note 6. Assets Held for Sale**

We have classified $787,000 as assets heldfor sale in the accompanying condensed consolidated balance sheet.  These costsare related to two sites, one of which are under development and will bemarketed in the sale lease-back market, the second of which was vacant land andwas sold in January 2008 with net proceeds of $747,000.

**Note 7. Accounting Policies**

In June 2006, the FASB issued FIN 48,"Accounting for Uncertainty in Income Taxes - an interpretation of FASBStatement 109," which clarifies the accounting for uncertainty in incometaxes recognized in an enterprise's financial statements in accordance with FAS109, "Accounting for Income Taxes."  FIN 48 providesinterpretive guidance for the financial statement recognition and measurementof a tax position taken, or expected to be taken, in a tax return. FIN 48requires the affirmative evaluation that it is more-likely-than-not, based onthe technical merits of a tax position, that an enterprise is entitled toeconomic benefits resulting from positions taken in income tax returns. If atax position does not meet the "more-likely-than-not" recognition threshold,the benefit of that position is not recognized in the financial statements. FIN 48 was effective for the fiscal year beginning October 1, 2007 and there is no cumulative effect of applying FIN 48.

**Note 8. Income Taxes**

On October 1, 2007, the Company adopted the provisions of FIN 48. There were no material tax positions not meeting the"more-likely-than-not" recognition threshold and therefore there is nocumulative effect of applying FIN 48.

Although the Company has not incurredinterest and penalties associated with unrecognized tax benefits; futureinterest and penalties associated with unrecognized tax benefits, if any, willbe recognized in income tax expense in the Consolidated Statements ofOperations and the corresponding liability in income taxes payable orincome taxes receivable, net on the Consolidated Balance Sheets. 

The Company is currently not undergoing anyexaminations by any taxing jurisdictions, with the tax years for the FiscalYears Ending September 30, 2003 through 2007 remaining open to examination.

**Note 9. New Accounting Pronouncements**

In February 2007, the FASB issued SFAS No.159, "The Fair Value Option for Financial Assets and Financial Liabilities -including an amendment of FASB Statement No. 115" ("SFAS 159"). SFAS 159provides companies with an option to report selected financial assets andfinancial liabilities at fair value. Unrealized gains and losses on items forwhich the fair value option has been elected are reported in earnings at eachsubsequent reporting date. SFAS 159 is effective for fiscal years beginningafter November 15, 2007 which will be effective for our fiscal year beginning October 1, 2008. The adoption of this statement is not expected to have amaterial impact on the Company's financial position or results of operations.

9

In December 2007, the FASB issued FASBStatement No. 141(revised 2007), "Business Combinations" ("FAS 141(R)"), whichestablishes accounting principles and disclosure requirements for alltransactions in which a company obtains control over anotherbusiness.  This accounting pronouncement is effective for fiscalyears beginning after December 15, 2008, which will be effective for our fiscalyear beginning October 1, 2009. The adoption of this statement is not expectedto have a material impact on the Company's financial position or results ofoperations.

In December 2007, the FASB issued FASBStatement No. 160, "Noncontrolling Interests in Consolidated Financial Statementsand amendment to ARB No. 51" ("FAS 160").  This standard prescribesthe accounting by a parent company for minority interests held by other partiesin a subsidiary of the parent company.  FAS 160 is effective forfiscal years beginning after December 15, 2008, which will be effective for ourfiscal year beginning October 1, 2009.  We are currently evaluatingthe requirements of FAS 160 and have not yet determined the impact on our financialstatements.

**Note 10. Stock Transactions**

None.

**ITEM 2.      MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION**

**                  AND RESULTS OF OPERATIONSFOR THE COMPANY**
General
This Form 10-QSB contains orincorporates by reference forward-looking statements within the meaning ofSection 27A of the Securities Act of 1933, as amended and the disclosure ofrisk factors in the Company's form 10-KSB for the fiscal year ended September30, 2007.  Also, documents subsequently filed by us with the SEC andincorporated herein by reference may contain forward-looking statements.  Wecaution investors that any forward-looking statements made by us are notguarantees of future performance and actual results could differ materiallyfrom those in the forward-looking statements as a result of various factors,including but not limited to the following:

(I)         We compete with numerouswell established competitors who have substantially greater financial resourcesand longer operating histories than we do.  Competitors have increasinglyoffered selected food items and combination meals, including hamburgers, atdiscounted prices, and continued discounting by competitors may adverselyaffect revenues and profitability of Company restaurants.

(II)      We may be negatively impacted if weexperience consistent same store sales declines.  Same store sales comparisonswill be dependent, among other things, on the success of our advertising andpromotion of new and existing menu items.  No assurances can be given that suchadvertising and promotions will in fact be successful.

We may also be negatively impacted byother factors common to the restaurant industry such as: changes in consumertastes away from red meat and fried foods; increases in the cost of food,paper, labor, health care, workers' compensation or energy; inadequate numberof hourly paid employees; and/or decreases in the availability of affordablecapital resources.  We caution the reader that such risk factors are notexhaustive, particularly with respect to future filings.

*Restaurant Locations*

We currently operate and franchise atotal of fifty-two Good Times restaurants, of which forty-seven are in Colorado, with forty-two in the Denver greater metropolitan area, three in Colorado Springs, one in Grand Junction and one in Silverthorne. Eight of these restaurantsare "dual brand", operated pursuant to a Dual Brand Test Agreement with TacoJohn's International, of which there is one in North Dakota, two in Wyoming, and five in Colorado.

10

** **

** **

** **

**Total**

**Denver****, CO**

**Greater Metro**

** **

**Colorado**

**Other**

** **

** **

**Idaho**

** **

** **

**Wyoming**

** **

**North Dakota**

Good  Times co-owned & co-developed

24

21

3

Good  Times franchised

20

16

2

1

1

Dual  brand co-owned

3

3

Dual  brand franchised

5

2

2

1

**Total**

**52**

**42**

**5**

**1**

**3**

**1**

**                     January**

**2007**

**2008**

Company-owned restaurants

17

18

Joint venture restaurants

9

9

Franchise operated restaurants

23

25

**Total restaurants**

**49**

**52**

In fiscal 2007 we opened one newcompany-owned restaurant in Littleton, Colorado in May 2007 and one newcompany-owned restaurant in Colorado Springs, Colorado in August 2007.  In May2007 we sold one existing company-owned restaurant to a new franchisee.  Onenew franchised Good Times restaurant opened in Longmont, Colorado in March2007, and two new franchised dual brand restaurants opened in February 2007,one in Gillette, Wyoming and one in Dickinson, North Dakota.  Five additionalGood Times restaurants are under various stages of development and entitlement,two in Colorado and three in Omaha, Nebraska.

In January 2008 a North Dakota franchiseeterminated their Good Times franchise agreement in the dual brand concept andhas stopped selling Good Times products in their two locations, 

The following presents certainhistorical financial information of our operations.  This financial informationincludes results for the three months ended December 31, 2006 and results for the three months ended December 31, 2007.

**Results of Operations**

*Net Revenues*

Net revenues for the three monthsended December 31, 2007 increased $903,000 (17.0%) to $6,196,000 from $5,293,000for the three months ended December 31, 2006.  Same store restaurant sales increased$459,000 (11.6%) during the three months ended December 31, 2007 for the restaurants that were open for the full periods ending December 31, 2007 and December 31, 2006.  Restaurants are included in same store sales after they have beenopen a full fifteen months and only Good Times restaurants are included with dualbranded restaurants excluded.  Restaurant sales increased $453,000 due to sixcompany-owned restaurants not included in same store sales. Three were openedbeginning in late fiscal 2006 through fiscal 2007 and three are dual brandedrestaurants.  Restaurant sales increased $112,000 due to one non-traditionalcompany-owned restaurant not included in same store sales. Restaurant salesdecreased $156,000 due to one company-owned restaurant sold to a franchisee inMay 2007.

Our same store restaurant sales wereseverely impacted by adverse weather conditions in the Denver, Colorado metropolitan area in December 2006.  The severe weather caused store closures andlimited operating hours on two separate occasions during December 2006. InDecember 2007 we were again impacted by below average weather conditions in the  Denver metropolitan area. 

11

Franchise revenues increased $35,000to $161,000 from $126,000 for the three months ended December 31, 2006 due to an increase in franchise royalties. Same store Good Times franchiserestaurant sales increased 10.0% during the three months ended December 31, 2007 for the franchise restaurants that were open for the full periods ending December 31, 2007 and December 31, 2006.  Franchise restaurant sales increased$222,000 during the three months ended December 31, 2007 for one Good Times restaurant that opened in March 2007 and dual branded franchise restaurant salesincreased $150,000 during the three months ended December 31, 2007 due to the opening of two new restaurants in fiscal 2007.

*Restaurant Operating Costs*

Restaurant operating costs as apercent of restaurant sales were 89.6% during the three months ended December 31, 2007 compared to 91.7% in the same prior year period.

The changes in restaurant-level costsare explained as follows:
  Restaurant-level  costs for the three month period ended December 31, 2006
91.7%

Food and  packaging costs

    0%

Increase  in payroll and other employee benefit costs

   .5%

Decrease in  occupancy and other operating costs

(1.8%)

Decrease in  depreciation and amortization

 (.7%)

Decrease  in deferred rent

 (.1%)

Restaurant-level costs for the three  month period ended December 31, 2007

89.6%

* *

*Food and Packaging Costs*

For the three months ended December 31, 2007 our food and paper costs, increased $267,000 to $1,846,000 (30.6% ofrestaurant sales) from $1,579,000 (30.6% of restaurant sales) compared to thesame prior year period. Ourweighted food and packaging costs increased approximately 7% during fiscal2007. We have taken weighted menu price increases of 1.8% in January 2007, 2.3%in July 2007.and 3.3% in October 2007 to offset the food and packaging costincreases. We anticipatestable to moderate increases to food and packaging costs as a percentage ofsales for the balance of fiscal 2008.

*Payroll**and Other Employee Benefit Costs*

For the three months ended December 31, 2007 our payroll and other employee benefit costs increased $330,000 to $2,129,000(35.3% of restaurant sales) from $1,799,000 (34.8% of restaurant sales)compared to the same prior year period.  Theincrease in payroll and other employee benefit expenses as a percent ofrestaurant sales is the result of a mandated increase in the minimum wage paidto hourly employees in the state of Colorado beginning January 1, 2007 from$5.15 to $6.85 as well as additional labor required to execute sales of the new"Bambino" burger added in May 2007.  Additionally, our new restaurants operateat a higher labor cost as a percent of sales due to higher initial labor costsat new stores until they reach mature staffing levels.  The dual brandrestaurants also have a higher labor cost as a percent of sales.  The currentthree month period ending December 31, 2007 includes two additionalcompany-owned restaurants opened in fiscal 2007 that represent $157,000 of theincrease compared to the same prior year period.

*Occupancy and Other Operating Costs*

For the three months ended December 31, 2007 our occupancy and other operating costs increased $67,000 to $1,119,000(18.6% of restaurant sales) from $1,052,000 (20.4% of restaurant sales)compared to the same prior year period.  The current three month period ending December 31, 2007 includes two additional company-owned restaurants opened in fiscal 2007that represent an increase of $87,000 compared to the same prior year period;the increase was offset by a decrease of $44,000 due to one company-ownedrestaurant sold to a franchisee in May 2007.  Occupancy and other operatingcosts may increase as a percent of sales as new company-owned restaurants aredeveloped due to higher rent associated with sale-leaseback operating leases,as well as higher property taxes at those locations.

* *

12

*Depreciation and Amortization*

For the three months ended December 31, 2007 our depreciation and amortization increased $9,000 to $308,000 (5.1% ofrestaurant sales) from $299,000 (5.8% of restaurant sales) compared to the sameprior year period. The $9,000 increase in depreciation and amortization for thethree months ended December 31, 2007 is primarily due to the addition of two company-ownedrestaurants opened in fiscal 2007.

*General and Administrative Costs*

For the three months ended December 31, 2007, general and administrative costs increased $95,000 to $555,000 (9.0% oftotal revenues) from $460,000 (8.7% of total revenues) for the same prior yearperiod.  The increase in general and administrative costs compared to the sameprior year period is primarily attributable to increases in payroll andemployee benefit costs, professional services and training and recruitingcosts. Professional services increased $58,000 primarily attributable to legalfees relating to the joint venture agreement for the Omaha expansion and legalfees relating to the Company's Omnibus Equity Compensation Plan.

*Advertising Costs*

For the three months ended December 31, 2007 advertising costs increased $42,000 to $370,000 (6.1% of restaurant sales)from $328,000 (6.2% of restaurant sales) for the same prior year period.  Theincrease in advertising costs is primarily due to the increase in restaurantsales.  Contributions based on sales are made to the advertising funds.

*Franchise Costs*

For the three months ended December 31, 2007, franchise costs increased $61,000 to $96,000 (1.6% of total revenues)from $35,000 (.6% of total revenues) for the same prior year period.  Theincrease in franchise costs is primarily attributable to the addition of a VicePresident of Franchise Development hired on October 1, 2007, who will be recruiting both experienced multi-unit operators as well as individualowner-operator franchisees for planned expansion into new states. We alsoincurred $13,000 in legal costs in the three months ended December 31, 2007 related to franchise registration filings in connection with our planned expansion.

*Loss from Operations*

We had a loss from operations of ($226,000)in the three months ended December 31, 2007 compared to a loss from operationsof ($261,000) for the same prior year period. The decrease in loss fromoperations of $35,000 is due primarily to the increase in net revenues offsetby other matters discussed in the "Restaurant Operating Costs","General and Administrative Costs" and "Franchise Costs" sections ofItem 2.

*Net Loss*

The net loss was ($255,000) for thethree months ended December 31, 2007 compared to a net loss of ($258,000) forthe same prior year period. The change from the three month period ended December31, 2006 to December 31, 2007 was primarily attributable to the decrease inloss from operations for the three months ended December 31, 2007, as well as:1) a decrease in net interest income of $12,000 compared to the same prior yearperiod; and, 2) an increase in minority interest expense of $20,000 compared tothe same prior year period.

**Liquidity and Capital Resources**

*Cash and Working Capital*

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As of December 31, 2007, we had $1,526,000 cash and cash equivalents on hand. Subsequent to the end of the quarter wesold assets held for sale with net proceeds of $747,000. We currently plan touse the cash balance and cash generated from operations for increasing ourworking capital reserves and, along with additional debt and equity financing,for the development of new company-owned restaurants.  We believe that thecurrent cash on hand and additional cash expected from operations in fiscal 2008will be sufficient to cover our working capital requirements for fiscal 2008.

Asof December 31, 2007, we had working capital of $495,000.  Because restaurantsales are collected in cash and accounts payable for food and paper productsare paid two to four weeks later, restaurant companies often operate withworking capital deficits.  We anticipate that working capital deficits will beincurred in the future as new restaurants are opened.

*FinancingActivities*

In May 2007 we borrowed $1,100,000from Wells Fargo Bank under a note payable with an eight year term with afloating interest rate at .50% below prime.  We simultaneously entered into aninterest rate swap transaction with Wells Fargo Bank for the full $1,100,000with a fixed interest rate of 7.77% for the full eight year term coincidingwith the note payable, see note 4 in item one above. Partial proceeds from theloan were used to: 1) payoff our existing GE Capital notes payable of $398,000;and, 2) fund new store construction. The balance of the proceeds will be usedto partially fund the purchase of an existing restaurant from a franchisee.

*Capital Expenditures*

We are currently negotiating purchaseand lease agreements for additional company-owned and franchise restaurants andare negotiating debt and sale-leaseback financing for the development of thoserestaurants. We also anticipate investing approximately $575,000 during thebalance of fiscal 2008 in existing company-owned and joint venture restaurantsto upgrade the exterior building finishes and dining rooms as well as toimprove the patios.

*Cash Flows*

Net cash used in operating activitieswas $52,000 for the three months ended December 31, 2007.  The net cash used in operating activities for the three months ended December 31, 2007 was the resultof a net loss of ($255,000) and non-cash reconciling items totaling $203,000(comprised of depreciation and amortization of $308,000, minority interest of $32,000and a net decrease in other operating assets and liabilities of $137,000).

Net cash provided by operatingactivities was $15,000 for the three months ended December 31, 2006.  The net cash provided by operating activities for the three months ended December 31, 2006was the result of a net loss of ($258,000) and non-cash reconciling itemstotaling $273,000 (comprised of depreciation and amortization of $299,000,minority interest of $12,000 and a net decrease in other operating assets andliabilities of $38,000).

Net cash used in investing activitiesfor the three months ended December 31, 2007 was $71,000 which reflectspayments of $95,000 for the purchase of property and equipment (including $31,000for new store development, $27,000 for restaurant remodeling costs and $31,000for miscellaneous restaurant related capital expenditures) and $24,000 inprincipal payments received on loans to franchisees.

Net cash used in investing activitiesfor the three months ended December 31, 2006 was $106,000 which reflectspayments of $131,000 for the purchase of property and equipment (including$77,000 for new store development and $54,000 for miscellaneous restaurantrelated capital expenditures) and $25,000 in principal payments received onloans to franchisees.

Net cash used in financing activitiesfor the three months ended December 31, 2007 was $816,000, which includesprincipal payments on notes payable and long term debt of $29,000; a repaymenton our revolving line of credit of $750,000; distributions to minorityinterests in partnerships of $74,000; and paid in capital activity of $37,000related to the exercise of stock options.

Net cash used in financing activitiesfor the three months ended December 31, 2006 was $1,030,000, which includesprincipal payments on notes payable and long term debt of $57,000; a repaymenton our revolving line of credit of $1,000,000; net distributions to minorityinterests in partnerships of $62,000; and paid in capital activity of $89,000related to the exercise of stock options.

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*Contingencies*

We are contingently liable on severalground leases that have been subleased or assigned to franchisees.  We havenever experienced any losses nor do we anticipate any future losses from thesecontingent lease liabilities.

**Impact of Inflation**

We experienced moderation in commoditycosts during fiscal 2005 and 2006 and significant increases in fiscal 2007. State increases in the minimum wage resulted in an increase in our average hourlywage of $.60 per employee hour during fiscal 2007. It is anticipated that wewill take moderate price increases during fiscal 2008, which may or may not besufficient to recover increased commodity costs or increases in other operatingexpenses.

** **

**Seasonality**

Revenues of the Company are subject toseasonal fluctuation based primarily on weather conditions adversely affectingrestaurant sales in December, January, February and March.

**ITEM 3.   QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK**

There were no material changes in ourexposure to market risk for the quarter ended December 31, 2007

**ITEM 4.   CONTROLS AND PROCEDURES**

We maintain a system of disclosurecontrols and procedures that are designed for the purposes of ensuring thatinformation required to be disclosed in our SEC reports is recorded, processed,summarized and reported within the time periods specified in the SEC's rulesand forms, and that such information is accumulated and communicated to ourmanagement, including the Chief Executive Officer and the Controller, whocurrently performs the functions of principal financial officer for theCompany, as appropriate to allow timely decisions regarding requireddisclosures.

We have carried out an evaluation, under the supervision and with theparticipation of our management, including the Chief Executive Officer and theController, of the effectiveness of the design and operation of our disclosurecontrols and procedures.  Based upon that evaluation, the Chief ExecutiveOfficer and the Controller concluded that our disclosure controls andprocedures are effective for the purposes discussed above as of the end of theperiod covered by this report.  There have been no significant changes in ourinternal controls or in other factors that could significantly affect thesecontrols during the quarter ended December 31, 2007.

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**GOOD TIMES RESTAURANTS INC. ANDSUBSIDIARIES**

**PART II - OTHERINFORMATION**

Item 1.    Legal Proceedings

Good Times Restaurants is subject tolegal proceedings which are incidental to its business.  These legalproceedings are not expected to have a material impact on the Company.

Item 2.    Changesin Securities and Use of Proceeds

None.

Item 3.    Defaultsupon Senior Securities

None.

Item 4.    Submissionof Matters to a Vote of Security Holders

None.

Item 5.    OtherInformation

None.

Item 6.    Exhibits and Reports on Form 8-K

(a)        Exhibits. The following exhibits are furnished as part of this report:

      Exhibit No.                                    Description

*31.1     Certification of Chief ExecutiveOfficer pursuant to 18 U.S.C. Section 1350

*32.1     Certification of Controllerpursuant to 18 U.S.C. Section 1350

*32.1     Certification of Chief ExecutiveOfficer and Controller pursuant to Section 906

*filedherewith

**SIGNATURES**

Inaccordance with the requirements of the Exchange Act, the registrant causedthis report to be signed on its behalf by the undersigned, thereunto dulyauthorized.
 **GOOD TIMES RESTAURANTS INC.**
DATE:  February 14, 2008

*/s/ Boyd E.  Hoback*

          Boyd E. Hoback

          President and Chief Executive Officer

*/s/ Susan M. Knutson*

         Susan M. Knutson

        Controller

__________________________________ 

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