UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549


                                    Form 8-K


                                 Current Report

     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934


       Date of Report (Date of earliest event reported): December 20, 2006


                              ARK RESTAURANTS CORP.
                              ---------------------
             (Exact name of registrant as specified in its charter)

                         Commission file number 0-14030



           New York                                               13-3156768
-------------------------------                              -------------------
(State or other jurisdiction of                                (I.R.S. Employer
 incorporation or organization)                              Identification No.)


                                 85 Fifth Avenue
                               New York, NY 10003
             (Address of principal executive offices, with zip code)


                                 (212) 206-8800
              (Registrant's telephone number, including area code)


                                       N/A
          (Former name or former address, if changed since last report)

Check  the  appropriate  box  below  if the  Form  8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions:

[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)

[ ] Soliciting  material  pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-2(b))

[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13e-4(c))



     The  information in this Current Report is being furnished and shall not be
deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934
(the "Exchange  Act"), or otherwise  subject to the liabilities of that Section.
The information in this Current Report shall not be incorporated by reference in
any filing under the Securities Act of 1933 or the Exchange Act, except as shall
be expressly set forth by specific reference in such a filing.

Item 2.02. Results of Operations and Financial Condition

     On  December  20,  2006,  Ark  Restaurants  Corp.  issued  a press  release
announcing  its financial  results for its fourth  quarter and fiscal year ended
September 30, 2006, the text of which is furnished herewith as Exhibit 99.1.

Item 8.01 - Other Events.

     On  December  20,  2006,  Ark  Restaurants  Corp.  issued  a press  release
declaring  special  dividend  of $3.00  per  share in  addition  to its  regular
quarterly  dividend  of 35 cents per share on its  common  stock,  to be paid on
February 1, 2007 to  shareholders  of record at the close of business on January
24, 2007, a copy of which is furnished  herewith as Exhibit 99.1 to this Current
Report on Form 8-K.

Item 9.01. Financial Statements and Exhibits

          (c)           Exhibits

          99.1  Copy of Press Release issued December 20, 2006.








                                   SIGNATURES

     Pursuant to the  requirements  of the Securities  Exchange Act of 1934, the
Registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned hereunto duly authorized.

                                                    ARK RESTAURANT CORP.


                                                    By: /s/ Michael Weinstein
                                                        ------------------------
                                                        Chief Executive Officer




Date: December 20, 2006









INDEX TO EXHIBITS

Exhibit         Description
-------         -----------
99.1            Press Release dated December 20, 2006 entitled "Ark Restaurants
                Announces Financial Results for the Fourth Quarter and Full Year
                2006 and Declares Special and Regular Dividend."