content: <html>
  
  <head>
  
  
  
  
  </head>
  
  <body lang="EN-US">
  
  <div style="font-family:Times New Roman;">
  
  <div style="border:none;border-top:double windowtext 6.0pt;padding:0in 0in 0in 0in;">
  
  <p style="border:none;color:windowtext;margin:0in 0in .0001pt;padding:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  </div>
  
  <p style="color:windowtext;font-weight:bold;letter-spacing:-.1pt;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;">UNITED STATES</font></b></p>
  
  <p style="color:windowtext;font-weight:bold;letter-spacing:-.1pt;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;">SECURITIES AND EXCHANGE COMMISSION</font></b></p>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;letter-spacing:-.1pt;">Washington, D.C. 20549</font></b></p>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <div align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><hr size="1" width="25%" noshade color="black" align="center"></div>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <h3 style="color:windowtext;font-weight:bold;letter-spacing:-.1pt;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;">FORM&nbsp;8-K</font></b></h3>
  
  <h3 style="color:windowtext;font-weight:bold;letter-spacing:-.1pt;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></b></h3>
  
  <h4 style="color:windowtext;font-weight:bold;letter-spacing:-.1pt;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;">CURRENT REPORT</font></b></h4>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;letter-spacing:-.1pt;">PURSUANT TO SECTION&nbsp;13
  OR 15(d)&nbsp;OF</font></b></p>
  
  <h4 style="color:windowtext;font-weight:bold;letter-spacing:-.1pt;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;">THE SECURITIES
  EXCHANGE ACT OF 1934</font></b></h4>
  
  <h4 style="color:windowtext;font-weight:bold;letter-spacing:-.1pt;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></b></h4>
  
  <h1 style="color:windowtext;font-weight:bold;letter-spacing:-.1pt;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">Date of Report (Date of earliest event reported):</font></b></h1>
  
  <h1 style="color:windowtext;font-weight:bold;letter-spacing:-.1pt;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">May&nbsp;1, 2008</font></b></h1>
  
  <h1 style="color:windowtext;font-weight:bold;letter-spacing:-.1pt;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></b></h1>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="3" face="Times New Roman">&nbsp;</font></p>
  
  <h3 style="color:windowtext;font-weight:bold;letter-spacing:-.1pt;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;">THE CHEESECAKE FACTORY
  INCORPORATED</font></b></h3>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;letter-spacing:-.1pt;">(Exact Name of Registrant as
  Specified in its Charter)</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;letter-spacing:-.1pt;">&nbsp;</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;letter-spacing:-.1pt;">&nbsp;</font></p>
  
  <table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
   <tr style="page-break-inside:avoid;">
    <td width="235" valign="top" style="padding:0in 0in 0in 0in;width:176.45pt;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;letter-spacing:-.1pt;">Delaware<br>
    </font></b><font size="2" style="font-size:10.0pt;letter-spacing:-.1pt;">(State or other jurisdiction<br>
    of incorporation)</font></p>
    </td>
    <td width="245" valign="top" style="padding:0in 0in 0in 0in;width:183.55pt;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;letter-spacing:-.1pt;">0-20574<br>
    </font></b><font size="2" style="font-size:10.0pt;letter-spacing:-.1pt;">(Commission File Number)</font></p>
    </td>
    <td width="240" valign="top" style="padding:0in 0in 0in 0in;width:2.5in;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;letter-spacing:-.1pt;">51-0340466<br>
    </font></b><font size="2" style="font-size:10.0pt;letter-spacing:-.1pt;">(IRS Employer Identification No.)</font></p>
    </td>
   </tr>
   <tr style="page-break-inside:avoid;">
    <td width="720" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:7.5in;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;letter-spacing:-.1pt;">&nbsp;</font></b></p>
    </td>
   </tr>
   <tr style="page-break-inside:avoid;">
    <td width="720" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:7.5in;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;letter-spacing:-.1pt;">26901 Malibu Hills Road<br>
    Calabasas Hills, California 91301<br>
    </font></b><font size="2" style="font-size:10.0pt;letter-spacing:-.1pt;">(Address of principal executive offices) (Zip Code)</font></p>
    </td>
   </tr>
   <tr style="page-break-inside:avoid;">
    <td width="720" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:7.5in;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;letter-spacing:-.1pt;">&nbsp;</font></b></p>
    </td>
   </tr>
   <tr style="page-break-inside:avoid;">
    <td width="720" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:7.5in;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Registrant&#146;s
    telephone number, including area code:<br>
    <b>(818) 871-3000</b></font></p>
    </td>
   </tr>
   <tr style="page-break-inside:avoid;">
    <td width="720" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:7.5in;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
   </tr>
   <tr style="page-break-inside:avoid;">
    <td width="720" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:7.5in;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;letter-spacing:-.1pt;">Not Applicable<br>
    </font></b><font size="2" style="font-size:10.0pt;letter-spacing:-.1pt;">(Former name or former address, if changed
    since last report)</font></p>
    </td>
   </tr>
  </table>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="3" face="Times New Roman">&nbsp;</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;letter-spacing:-.1pt;">Check the appropriate box below if the Form&nbsp;8-K
  filing is intended to simultaneously satisfy the filing obligation of the
  registrant under any of the following provisions (see General Instruction A.2.
  below):</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;letter-spacing:-.1pt;">o</font><font size="2" style="font-size:10.0pt;letter-spacing:-.1pt;">&#160; Written communications pursuant to Rule&nbsp;425
  under the Securities Act (17 CFR 230.425)</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;letter-spacing:-.1pt;">o</font><font size="2" style="font-size:10.0pt;letter-spacing:-.1pt;">&#160; Soliciting material pursuant to Rule&nbsp;14a-12
  under the Exchange Act (17 CFR 240.14a-12)</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;letter-spacing:-.1pt;">o</font><font size="2" style="font-size:10.0pt;letter-spacing:-.1pt;">&#160; Pre-commencement communications pursuant to Rule&nbsp;14d-2(b)&nbsp;under
  the Exchange Act (17 CFR 240.14.d-2(b))</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;letter-spacing:-.1pt;">o</font><font size="2" style="font-size:10.0pt;letter-spacing:-.1pt;">&#160; Pre-commencement communications pursuant to Rule&nbsp;13e-4(c)&nbsp;under
  the Exchange Act (17 CFR 240.13e-4(c))</font></p>
  
  <div style="border:none;border-bottom:double windowtext 6.0pt;padding:0in 0in 0in 0in;">
  
  <p style="border:none;color:windowtext;margin:0in 0in .0001pt 31.5pt;padding:0in;text-indent:-31.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  </div>
  
  <div style="color:windowtext;margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>
  
  </div>
  <!-- SEQ.=1,FOLIO='',FILE='C:\JMS\bekue\08-13163-2\task2915734\13163-2-ba.htm',USER='bekuehe',CD='May  5 14:35 2008' -->
  
  
  <br clear="all" style="page-break-before:always;">
  
  
  <div>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">SECTION&nbsp;8 &#151; OTHER EVENTS</font></b></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <h2 align="left" style="color:windowtext;font-weight:bold;letter-spacing:-.1pt;margin:0in 0in .0001pt;page-break-after:auto;text-align:left;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">ITEM 8.01&#160; OTHER
  EVENTS</font></b></h2>
  
  <h2 align="left" style="color:windowtext;font-weight:bold;letter-spacing:-.1pt;margin:0in 0in .0001pt;page-break-after:auto;text-align:left;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></b></h2>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;text-indent:.55in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">As disclosed in The
  Cheesecake Factory Incorporated&#146;s (&#147;Company&#148;) Annual Report on Form&nbsp;10-K
  filed with the Securities and Exchange Commission on February&nbsp;28, 2008,
  the Internal Revenue Service (&#147;IRS&#148;) is currently auditing the Company&#146;s tax
  returns for fiscal years 2003, 2004 and 2005 with respect to the deductibility under
  the provisions of Internal Revenue Code Section&nbsp;162(m)&nbsp;of
  compensation in excess of $1 million per year paid to certain executive
  officers resulting from their exercise of stock options later determined to be
  misdated.&#160; On May&nbsp;1, 2008, the IRS
  issued a <font style="font-weight:bold;"><b style="font-weight:normal;">Notice of Proposed
  Adjustment</b></font><b>  </b>(&#147;Notice&#148;) to
  the Company disallowing the deduction of approximately $5.1 million of
  compensation expense with respect to the exercise of stock options by three
  current executive officers and one former executive officer over a three year
  period.&#160; If the IRS successfully disallows
  the entire deduction, the Company expects that the impact to the Company&#146;s
  financial statements would be a reduction in net income of approximately $1.2
  to $1.5 million before interest and possible penalties.</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;text-indent:.55in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;text-indent:.55in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Notice is only an IRS
  proposal and not a final IRS determination. &#160;The Company&#146;s position is that its stock
  option compensation qualifies as performance based compensation that is not
  subject to Section&nbsp;162(m). &nbsp; The Company plans to continue its
  discussions with the IRS in an effort to reach a favorable resolution.&#160; The Company will, if necessary,&nbsp;pursue
  all available administrative and legal remedies to resolve this matter
  favorably. Given the preliminary nature of the proposed adjustment, the Company
  is unable to predict with certainty the ultimate outcome or whether it will be
  required to make material payments of tax, interest and penalties to the
  IRS.&#160; However, in accordance with
  Generally Accepted Accounting Principles, the Company intends to accrue for the
  full potential additional tax liability of approximately $1.2 to $1.5 million,
  before interest and possible penalties, in its second quarter of fiscal 2008.</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;text-indent:.55in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;text-indent:.55in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The IRS is also
  commencing an audit of the Company&#146;s tax return for fiscal 2006 for the same
  purpose. &#160;It is possible that the IRS
  will reach a similar conclusion with respect to certain compensation paid to
  executive officers in fiscal 2006 but the Company believes that it is too early
  in the review process to estimate the deductions, if any, that may be
  disallowed.</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;text-indent:.55in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">This Current Report on Form&nbsp;8-K
  contains forward-looking statements within the meaning of the Private
  Securities Litigation Reform Act of 1995.&nbsp; Forward-looking statements
  involve known and unknown risks, uncertainties and other factors that may cause
  the actual results, performance or achievements of the Company to be materially
  different from any future results, performance or achievements expressed or
  implied by forward-looking statements.&nbsp; Investors are cautioned that
  forward-looking statements are not guarantees of future performance and that undue
  reliance should not be placed on these statements.&nbsp; In particular, the
  Company is unable to predict the ultimate resolution of the adjustment proposed
  by the IRS, including the amount, if any, of any penalties.&nbsp; Except as may
  be required by law, the Company undertakes no obligation to update publicly or
  revise any forward-looking statements or to make any other forward-looking
  statements, whether as a result of new information, future events or otherwise
  unless required to do so by the securities laws.&nbsp; Investors are referred
  to the full discussion of risks and uncertainties associated with
  forward-looking statements contained in the Company&#146;s filings with the
  Securities and Exchange Commission.</font></p>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2</font></p>
  
  <div style="color:windowtext;margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>
  
  </div>
  <!-- SEQ.=1,FOLIO='2',FILE='C:\JMS\bekue\08-13163-2\task2915734\13163-2-ba.htm',USER='bekuehe',CD='May  5 14:35 2008' -->
  
  
  <br clear="all" style="page-break-before:always;">
  
  
  <div>
  
  <h1 style="color:windowtext;font-weight:bold;letter-spacing:-.1pt;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></b></h1>
  
  <h1 style="color:windowtext;font-weight:bold;letter-spacing:-.1pt;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">SIGNATURES</font></b></h1>
  
  <h1 style="color:windowtext;font-weight:bold;letter-spacing:-.1pt;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></b></h1>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160; 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.</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <div align="center">
  
  <table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
   <tr>
    <td width="49%" valign="top" style="padding:0in .7pt 0in .7pt;width:49.0%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Date:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; May&nbsp;5, 2008</font></p>
    </td>
    <td width="51%" colspan="2" valign="bottom" style="padding:0in .7pt 0in .7pt;width:51.0%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">THE CHEESECAKE FACTORY
    INCORPORATED</font></p>
    </td>
   </tr>
   <tr>
    <td width="49%" valign="top" style="padding:0in .7pt 0in .7pt;width:49.0%;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="3%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:3.22%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="47%" valign="top" style="padding:0in .7pt 0in .7pt;width:47.78%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
   </tr>
   <tr>
    <td width="49%" valign="top" style="padding:0in .7pt 0in .7pt;width:49.0%;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="3%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:3.22%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By:</font></p>
    </td>
    <td width="47%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in .7pt 0in .7pt;width:47.78%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ MICHAEL J. DIXON</font></p>
    </td>
   </tr>
   <tr>
    <td width="49%" valign="top" style="padding:0in .7pt 0in .7pt;width:49.0%;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="3%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:3.22%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="47%" valign="top" style="border:none;padding:0in .7pt 0in .7pt;width:47.78%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Michael J. Dixon</font></p>
    </td>
   </tr>
   <tr>
    <td width="49%" valign="top" style="padding:0in .7pt 0in .7pt;width:49.0%;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="3%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:3.22%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="47%" valign="top" style="padding:0in .7pt 0in .7pt;width:47.78%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Senior Vice President
    and Chief Financial Officer</font></p>
    </td>
   </tr>
  </table>
  
  </div>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3</font></p>
  
  <div style="color:windowtext;margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>
  
  </div>
  <!-- SEQ.=1,FOLIO='3',FILE='C:\JMS\bekue\08-13163-2\task2915734\13163-2-ba.htm',USER='bekuehe',CD='May  5 14:35 2008' -->
  
  
  </body>
  
  </html>
metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "a08-13163_28k.htm", "description": "8-K", "secsgml_size_bytes": 23252}]
metadata_filer: {"company-data": {"conformed-name": "CHEESECAKE FACTORY INC", "cik": "0000887596", "assigned-sic": "5812", "irs-number": "510340466", "state-of-incorporation": "DE", "fiscal-year-end": "0101"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-20574", "film-number": "08803417"}, "business-address": {"street1": "26901 MALIBU HILLS RD", "city": "CALABASAS HILLS", "state": "CA", "zip": "91301", "phone": "818 871-8342"}, "mail-address": {"street1": "26901 MALIBU HILLS RD", "city": "CALABASAS HILLS", "state": "CA", "zip": "91301"}, "former-company": {"former-conformed-name": "CHEESECAKE FACTORY INCORPORATED", "date-changed": "19930328"}}
text: UNITED STATES
  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):
  May 1, 2008
  THE CHEESECAKE FACTORY
  INCORPORATED
  (Exact Name of Registrant as
  Specified in its Charter)
  Delaware
  (State or other jurisdiction
  of incorporation)
  0-20574
  (Commission File Number)
  51-0340466
  (IRS Employer Identification No.)
  26901 Malibu Hills Road
  Calabasas Hills, California 91301
  (Address of principal executive offices) (Zip Code)
  Registrant's
    telephone number, including area code:
  (818) 871-3000
  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 (see General Instruction A.2.
  below):
  o
  Written communications pursuant to Rule 425
  under the Securities Act (17 CFR 230.425)
  o
  Soliciting material pursuant to Rule 14a-12
  under the Exchange Act (17 CFR 240.14a-12)
  o
  Pre-commencement communications pursuant to Rule 14d-2(b) under
  the Exchange Act (17 CFR 240.14.d-2(b))
  o
  Pre-commencement communications pursuant to Rule 13e-4(c) under
  the Exchange Act (17 CFR 240.13e-4(c))
  SECTION 8 — OTHER EVENTS
  ITEM 8.01  OTHER
  EVENTS
  As disclosed in The
  Cheesecake Factory Incorporated's ("Company") Annual Report on Form 10-K
  filed with the Securities and Exchange Commission on February 28, 2008,
  the Internal Revenue Service ("IRS") is currently auditing the Company's tax
  returns for fiscal years 2003, 2004 and 2005 with respect to the deductibility under
  the provisions of Internal Revenue Code Section 162(m) of
  compensation in excess of $1 million per year paid to certain executive
  officers resulting from their exercise of stock options later determined to be
  misdated.  On May 1, 2008, the IRS
  issued a
  Notice of Proposed
  Adjustment
  ("Notice") to
  the Company disallowing the deduction of approximately $5.1 million of
  compensation expense with respect to the exercise of stock options by three
  current executive officers and one former executive officer over a three year
  period.  If the IRS successfully disallows
  the entire deduction, the Company expects that the impact to the Company's
  financial statements would be a reduction in net income of approximately $1.2
  to $1.5 million before interest and possible penalties.
  The Notice is only an IRS
  proposal and not a final IRS determination.  The Company's position is that its stock
  option compensation qualifies as performance based compensation that is not
  subject to Section 162(m).   The Company plans to continue its
  discussions with the IRS in an effort to reach a favorable resolution.  The Company will, if necessary, pursue
  all available administrative and legal remedies to resolve this matter
  favorably. Given the preliminary nature of the proposed adjustment, the Company
  is unable to predict with certainty the ultimate outcome or whether it will be
  required to make material payments of tax, interest and penalties to the
  IRS.  However, in accordance with
  Generally Accepted Accounting Principles, the Company intends to accrue for the
  full potential additional tax liability of approximately $1.2 to $1.5 million,
  before interest and possible penalties, in its second quarter of fiscal 2008.
  The IRS is also
  commencing an audit of the Company's tax return for fiscal 2006 for the same
  purpose.  It is possible that the IRS
  will reach a similar conclusion with respect to certain compensation paid to
  executive officers in fiscal 2006 but the Company believes that it is too early
  in the review process to estimate the deductions, if any, that may be
  disallowed.
  This Current Report on Form 8-K
  contains forward-looking statements within the meaning of the Private
  Securities Litigation Reform Act of 1995.  Forward-looking statements
  involve known and unknown risks, uncertainties and other factors that may cause
  the actual results, performance or achievements of the Company to be materially
  different from any future results, performance or achievements expressed or
  implied by forward-looking statements.  Investors are cautioned that
  forward-looking statements are not guarantees of future performance and that undue
  reliance should not be placed on these statements.  In particular, the
  Company is unable to predict the ultimate resolution of the adjustment proposed
  by the IRS, including the amount, if any, of any penalties.  Except as may
  be required by law, the Company undertakes no obligation to update publicly or
  revise any forward-looking statements or to make any other forward-looking
  statements, whether as a result of new information, future events or otherwise
  unless required to do so by the securities laws.  Investors are referred
  to the full discussion of risks and uncertainties associated with
  forward-looking statements contained in the Company's filings with the
  Securities and Exchange Commission.
  2
  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.
  Date:       May 5, 2008
  THE CHEESECAKE FACTORY
    INCORPORATED
  By:
  /s/ MICHAEL J. DIXON
  Michael J. Dixon
  Senior Vice President
    and Chief Financial Officer
  3