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                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

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                                    FORM 8-K

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                                 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 29, 2003



                                 FRIEDMAN'S INC.
             (Exact name of registrant as specified in its charter)





                                                  
          DELAWARE                     0-22356                      58-20583
(State or other jurisdiction  (Commission File Number)  (IRS Employer Identification No.)
      of incorporation)




                             171 CROSSROADS PARKWAY
                             SAVANNAH, GEORGIA 31422
                    (Address of principal executive offices)

                                 (912) 233-9333
              (Registrant's telephone number, including area code)




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ITEM 5.  OTHER EVENTS.

      On December 29, 2003, Friedman's Inc. issued a press release announcing
that the filing of its annual report on Form 10-K with the Securities and
Exchange Commission (SEC) for the fiscal year ending September 27, 2003, which
was due with the SEC today, will be delayed. The text of the press release,
which is attached at Exhibit 99.1, is incorporated by reference into this Item.

EXHIBITS

      99.1  Press Release Dated December 29, 2003.

                                   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.

                                           FRIEDMAN'S INC.
                                           (Registrant)



Date:  December 29, 2003                   By:/s/ Richard Cartoon
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                                              Richard Cartoon
                                              Chief Financial Officer