SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 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): September 26, 2005


                               DRYCLEAN USA, Inc.
             ------------------------------------------------------
             (Exact name of registrant as specified in its charter)


                                    Delaware
             ------------------------------------------------------
                 (State or other jurisdiction of incorporation)


                  0-9040                                   11-2014231
      ------------------------                 ---------------------------------
      (Commission File Number)                 (IRS Employer Identification No.)


                    290 N.E. 68 Street, Miami, Florida 33138
             ------------------------------------------------------
               (Address of principal executive offices) (Zip Code)


       Registrant's telephone number, including area code: (305) 754-4551

                                 Not Applicable
             ------------------------------------------------------
          (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  communication pursuant to Rule 14d-2(b) under the Exchange Act
(17 CFR 240.14d-2(b))

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





         Item 2.02, including Exhibit 99.1 and the information therefrom
incorporated herein by reference, other than the portions thereof announcing the
declaration of a semi-annual dividend, are being furnished, and shall not be
deemed "filed," for purposes of Section 18 of the Securities and Exchange Act of
1934, as amended, or otherwise subject to liability under that section, nor
shall they be deemed incorporated by reference in any filing under the
Securities Act of 1933, as amended, except as shall be expressly set forth by
specific reference in such a filing.

Item 2.02         Results of Operations and Financial Condition.
---------         ----------------------------------------------

         On September 26, 2005, the Company issued a press release (the "Press
Release") announcing, among other things, its results of operations for the
Company's fiscal year ended June 30, 2005. A copy of the Press Release (other
than the portion thereof announcing the declaration of a semi-annual dividend,
which portion shall be deemed filed) is furnished as Exhibit 99.1 to this Report
and is incorporated herein by reference.

Item 8.01         Other Events.
---------         -------------

         The Press Release also announced that the Company's Board of Directors
had declared a $.04 per share semi-annual dividend, payable on November 1, 2005
to shareholders of record on October 14, 2005. This semi-annual dividend will be
an increase over the previous semi-annual dividend at $.035 per share paid on
May 2, 2005. A copy of the Press Release is furnished as Exhibit 99.1 to this
Report and is incorporated herein by reference.

Item 9.01         Financial Statements and Exhibits.
---------         ----------------------------------

               (a)  Financial Statements of Businesses Acquired: None

               (b)  Pro Forma Financial Information: None

               (c)  Exhibits:

                    99.1   The Company's press release dated September 26, 2005.




                                    SIGNATURE
                                    ---------

         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 thereunto duly authorized.

                                        DRYCLEAN USA, Inc.


Date:    September 30, 2005             By:   /s/ Venerando J. Indelicato
                                             -----------------------------------
                                               Venerando J. Indelicato,
                                               Treasurer and Chief Financial 
                                               Officer






                                  EXHIBIT INDEX
                                  -------------

Exhibit No.       Description
-----------       -----------

99.1              The Company's press release dated September 26, 2005.