UNITED STATES                  ---------------
                             WASHINGTON, D.C. 20549                  0-23226
                                  FORM 12B-25
                          NOTIFICATION OF LATE FILING             CUSIP NUMBER

(Check  One):  [X]  Form 10-K   [ ] Form 20-F [ ] Form 11-K   [ ] Form 10-Q
               [ ]  Form  N-SAR   [ ]  Form  N-CSR

For Period Ended     December 26, 2004

     [ ]  Transition  Report  on  Form  10-K
     [ ]  Transition  Report  on  Form  20-F
     [ ]  Transition  Report  on  Form  11-K
     [ ]  Transition  Report  on  Form  10-Q
     [ ]  Transition  Report  on  Form  N-SAR

For the Transition Period Ended

Read  Attached  Instruction  Sheet Before Preparing Form.  Please Print or Type.

Nothing  in  this  form  shall  be  construed  to  imply that the Commission has
verified  any  information  contained  herein.

If  the  notification relates to a portion of the filing checked above, identify
the  item(s)  to  which  the  notification  relates:




Grill  Concepts,  Inc.
Full  Name  of  Registrant

Former  Name  if  Applicable

11661  San  Vicente  Blvd.,  Suite  404
Address  of  Principal  Executive  Offices  (Street  and  Number)

Los  Angeles,  California  90049
City,  State  and  Zip  Code

PART  II  -  RULE  12B-25(B)  AND  (C)

If  the subject report could not be filed without unreasonable effort or expense
and  the  registrant  seeks  relief  pursuant  to Rule 12b-25 (b), the following
should  be  completed.  (Check  box  if  appropriate)

     (a)  The  reasons  described  in reasonable detail in Part III of this form
          could  not  be  eliminated  without  unreasonable  effort  or expense;
     (b)  The  subject  annual  report, semi-annual report, transition report on
[X]       Form  10-K, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR, or portion
          thereof,  will  be  filed  on  or  before  the  fifteenth calendar day
          following  the prescribed due date; or the subject quarterly report or
          transition  report  on Form 10-Q, or portion thereof, will be filed on
          or  before  the  fifth calendar day following the prescribed due date;
     (c)  The accountant's statement or other exhibit required by Rule 12b-25(c)
          has  been  attached  if  applicable.


State  below  in reasonable detail the reasons why Forms 10-K, 20-F, 11-K, 10-Q,
N-SAR,  N-CSR,  or  the transition report or portion thereof, could not be filed
within  the  prescribed  time  period.  (Attach  extra  sheets  if  needed.)

Grill Concepts, Inc. (the "Company") is unable to file its Annual Report on Form
10-K for the fiscal year ended December 26, 2004 in a timely manner without
unreasonable effort or expense in light of the circumstances described below:

On March 24, 2005, management of the Company discussed with the Audit Committee
of the Board of Directors of the Company (the "Audit Committee") and
representatives of the Company's current independent registered public
accounting firm the views expressed by the Office of the Chief Accountant of the
Securities and Exchange Commission (the "SEC") on February 7, 2005 regarding
certain operating lease accounting issues and their application under generally
accepted accounting principles ("GAAP") as they relate to the Company's current
lease accounting practices. Based on those discussions, management of the
Company and the Audit Committee made a determination that the Company's
then-current method of lease accounting, including its then-current method of
accounting for rent holidays and computation of minimum lease payments, were not
in accordance with GAAP and that the impact of this difference was material to
the Company's historical financial statements. The Company is in process of
discussing the impact of the SEC guidance with respect to lease accounting on
our historical financial statements with our former independent registered
public accounting firm. At this point however, the Company has not had adequate
time to provide said firm with sufficient information on which to base a
conclusion as to the impact of this guidance, and no conclusions have been

Historically, the Company recognized straight-line rents and amortized tenant
improvement allowances using the initial non-cancelable term of the lease
commencing on the date rent payments began. Under GAAP, as highlighted in the
SEC guidance, the Company should have recognized rent expense (net of the
related tenant improvement allowances) on a straight-line basis over the initial
non-cancelable term of the lease and beginning on the later of when the Company
has access to the site or the lease is executed. Further, the Company
historically has not included consumer price index adjustments in its
computation of minimum lease payments. GAAP requires that lease escalation based
on future consumer price index adjustments be included in the computation of
minimum lease payments using the index rate at lease inception. The Company is
in the process of finalizing the calculations to quantify such adjustments.

Also at the March 24, 2005 meeting, management discussed reclassifying amounts
that had previously been recorded as restaurant sales revenue arising from
complimentary and promotional activities as the current method of recording
these transactions was not in accordance with GAAP. Historically the amounts
associated with complimentary and promotional activities have been recorded as
restaurant revenues, with the offsetting expense in restaurant operations and
corporate general and administrative expenses. As revised, the Company will
account for complimentary and promotional activities on a net basis with no
revenue or expense being recognized. The total amounts of complimentary and
promotional activities recorded as revenue were $1.9 million in 2004, $1.7
million in 2003 and $1.5 million in 2002. There will be no impact on net income
resulting from this reclassification.

As a result of the foregoing determinations we are correcting our method of
accounting for leases and our presentation of amounts resulting from
complimentary and promotional activities.  Our 2004 financial statements will
reflect the lease and revenue accounting on these revised basis, and we will
restate our financial statements for 2002 and 2003 to ensure the revised
accounting is consistently applied.  In light of the planned restatement, the
financial statements for the years ended December 31, 2003 and 2002 and related
interim periods contained in the Company's prior filings with the SEC should no
longer be relied upon.  The Audit Committee discussed these conclusions with the
Company's current independent registered public accounting firm.

The Company is working diligently to complete its review of its accounting for
these leases and to quantify the impact of the necessary adjustments on each of
the reporting periods.  Upon completion of this process the Company will amend
the appropriate filings with the Securities and Exchange Commission ("SEC") to
include the restated financial statements.


(1)  Name  and  telephone  number  of  person  to  contact  in  regard  to  this

        Michael Sanders          832                446-2599
        ---------------       ---------        -----------------
            (Name)           (Area Code)       (Telephone Number)

(2)  Have  all  other periodic reports required under Section 13 or 15(d) of the
     Securities Exchange Act of 1934 or Section 30 of the Investment Company Act
     of  1940 during the preceding 12 months or for such shorter period that the
     registrant was required to file such report(s) been filed? If the answer is
     no,  identify  report(s).
                                                               [X] Yes  [ ] No

(3)  Is it anticipated that any significant change in results of operations from
     the  corresponding period for the last fiscal year will be reflected by the
     earnings  statements  to  be  included  in  the  subject  report or portion
                                                               [X] Yes  [ ] No
     If  so,  attach  an explanation of the anticipated change, both narratively
     and quantitatively, and, if appropriate, state the reasons why a reasonable
     estimate  of  the  results  cannot  be  made.

As discussed in Part III above, the Company will restate its financial results
for prior periods. As of the date of this filing, the Company is unable, without
unreasonable effort and expense, to provide a quantitative assessment of the
impact that the corrections to its lease accounting practices will have on the
results of operations for fiscal 2004 and prior periods. The Company is working
diligently to complete its review of these matters and to quantify the impact on
each of the affected periods. The Company does not expect these adjustments to
affect the amount of revenues, comparable store sales, or cash balances
previously reported.

                              Grill Concepts, Inc.
                  (Name of Registrant as specified in charter)

has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.

Date   March 29, 2005                     By  /s/ Philip Gay
       --------------                        -----------------------------------
                                             Philip Gay, Chief Financial Officer