UNITED STATES
SECURITIES AND EXCHANGECOMMISSION
Washington D.C. 20549

SCHEDULE 13G

Under the Securities Exchange Act 1934
(Amendment No.1)

PERMA-FIX ENVIRONMEMTAL SVCS
------------------------
(Name of Issuer)

COMMON
------
(Title of Class of Securities)

714157104
---------
(CUSIP Number)

Calendar Year 2004
--------
 (Date of Event Which Requires Filing of this Statement)


CHECK THE APPROPRIATE BOX TO DESIGNATE THE RULE PURSUANT 
TO WHICH THIS SCHEDULE IS FILED:


[X]  RULE 13D-1(b)

[ ]  RULE 13D-1(c)























 


--------------------------------------------------------
  1.   Names of Reporting Persons
       I.R.S.  Identification No. of above person  

       RUTABAGA CAPITAL MANAGEMENT   
       I.R.S. Identification No.: 04-3451870
       
--------------------------------------------------------

  2.   Check the Appropriate Box if a Member of a Group    
       (a)[ ]
       (b)[ ]

--------------------------------------------------------

  3.     SEC Use Only

--------------------------------------------------------

4.	Citizenship or Place of Organization
        
     Massachusetts
--------------------------------------------------------
           5. Sole Voting Power
  NUMBER OF  
    SHARES      2,105,200
 
 BENEFICIALLY  
  OWNED BY   6. Shared Voting Power     
    EACH  
  REPORTING     2,836,382
  
   PERSON  
    WITH     7. Sole Dispositive Power  
               
                4,941,582

             8. Shared Dispositive Power

                0
--------------------------------------------------------
9.	Aggregate Amount Beneficially Owned by Each             
     Reporting Person 
  
      4,941,582



















10.	Check if the aggregate Amount in Row (9)          
     Excludes Certain Shares [ ]

--------------------------------------------------------

11.	Percent of Class Represented by Amount in Row (9)    

     11.83%

--------------------------------------------------------

12.	Type of Reporting Person     

     IA

--------------------------------------------------------
Item 1(a). NAME OF ISSUER

     PERMA-FIX ENVIRONMENTAL SVCS

Item 1(b). ADDRESS OF PRINCIPAL OFFICES
        
1940 Northwest 67th Place
Gainesville, FL 32653

Item 2(a). NAME OF PERSON FILING

     Rutabaga Capital Management

Item 2(b). ADDRESS OF PRINCIPAL OFFICES
        
     64 Broad Street, 3rd Floor, Boston, MA 02109
        
Item 2(c). Citizenship
                
     MASSACHUSETTS

Item 2(d). TITLE OF CLASS OF SECURITIES
        
     COMMON STOCK

Item 2(e). CUSIP NUMBER
        
     714157104
 











                     

Item 3.  IF THIS STATEMENT IS BEING FILED PURSUANT TO 
RULE 13d-1(b), or 13d-2(b) OR (c), CHECK WHETHER THE 
PERSON FILING IS A:
          
(a)	[ ]  Broker or dealer registered under Section 15 
of the Act(15 U.S.C 780);
(b)	[ ]  Bank as defined in Section 3(a)(6) of the 
Act(15 U.S.C 78c);
(c)	[ ]  insurance company as defined in Section 
3(a)(19) of the Act(15 U.S.C 78c);
(d)	[ ]  Investment company registered under Section 8 
of the Investment Company Act of 1940(15 U.S.C. 
80a-8);
(e)	[X]  An investment adviser in accordance with 
section 240.13d-1(b)(I)(ii)(E)
(f)	[ ]  An employee benefit plan or endowment fund in 
accordance with 13d-1(b)(1)(ii)(F);
(g)	[ ]  A parent holding company or control person in 
accordance with 13d-1(b)(1)(ii)(G);  
(h)	[ ]  A savings association as defined in in Section 
3(b) of the Federal Deposit Insurance Act(12 U.S.C 
1813);
(i)	[ ]  A church plan that is excluded from the 
definition of an investment company under 
Section3(c)(14) of the Investment Company Act of 
1940(15 U.S.C. 80a-3);
(j)	[ ]  Group, in accordance with 13d-1(b)(1)(ii)(J)

If this statement is filed pursuant to 13d-1(c), check 
this box. [ ]
       
Item 4.  OWNERSHIP

Provide the following information regarding the 
aggregate number and percentage of the class of 
securities of the issuer identified in Item 1.

(a) Amount beneficially owned: 4,941,582
                               ----------------------
(b) Percent of class: 11.83%
                      -------------------------------






          
  
 

           (c) Number of Shares as to which person has:

(i)	Sole power to vote or direct the vote: 2,105,200
                                                          
--------
(ii)	Shared power to vote or to direct the vote: 
2,836,382--------
(iii)	Sole power to dispose or to direct the 
disposition of: 4,941,582
                         ---------
(iv)	Shared power to dispose or to direct the 
disposition of: 0                                                           
         Item 5.  OWNERSHIP OF FIVE PERCENT OR LESS OF A 
CLASS
          
    If this statement is being filed to report the fat 
that as of the date hereof the reporting person has 
ceased to be the beneficial owner of more than five 
percent of the class of securities, check the following 
[ ]

               Not Applicable

Item 6.  OWNERSHIP OF MORE THAN FIVE PERCENT ON BEHALF 
OF ANOTHER PERSON.

               Not Applicable
          
Item 7.  IDENTIFIACTION AND CLASSIFICATION OF THE       
          SUBSIDIARY WHICH AQUIRED THE SECURITY BEING 
REPORTED ON 
          BY THE PARENT HOLDING COMPANY.

               Not Applicable
          
Item 8.  IDENTIFICATION AND CLASSIFICATION OF MEMBERS OF       
          A GROUP.
               
               Not Applicable

Item 9.  NOTICE OF DISSOLUTION OF GROUP
          
               Not Applicable















Item 10.  CERTIFICATION

     By signing below I certify that, to the best of my 
knowledge and belief, the securities referred above were 
not acquired or held for the purpose of or with the 
effect of changing or influencing the control of the 
issuer of the securities and were not acquired and are 
not held in connection with or as a participant in any 
transaction having that purpose or effect.


                    SIGNATURE

        After reasonable inquiry and to the best of my 
knowledge and belief, I certify that the information set 
forth in this statement is true, complete and correct.


                             
Dated: January 16, 2005
                             Rutabaga Capital Management

                             By: /s/ Dana Cohen
                               -------------------------
                                  Dana Cohen, Principal