Nathan's Famous, Inc. (NASDAQ:NATH) today reported results for the second quarter ending September 23, 2001. Earnings before income taxes for the twenty-six weeks ended September 23, 2001 were $2,882,000 as compared to $2,782,000 for the twenty-six weeks ended September 24, 2000. Net earnings for the fiscal 2002 period were $1,616,000 or $0.23 per diluted share as compared to $1,678,000 or $0.24 per diluted share in the prior fiscal year.