Warren R. Nelson

WARREN R. NELSON is Executive Vice President and Chief Financial Officer
of Shells Restaurants Inc. He oversees the financial operation,
information technology, construction and real estate. Prior to joining
Shells Mr. Nelson was an Assistant Controller with Eckerd Drug Company,
Jack Eckerd Corp. from 1988-1993; Controller, Eckerd Institutional
Services, Inc. from 1987-1988; Manager of Special Analysis for General
Mills Restaurant Group, Inc. from 1982-1983; Manager, Investment
Analysis, Red Lobster Inns (General Mills) from 1981-1982; Controller,
Pinellas Seafood Company from 1979-1981 and Senior Financial Analyst for
Red Lobster Inns, from 1978-1979. Mr. Nelson has a MBA from the
University of South Florida and a BS degree in Accounting from Southwest
Missouri State University.