  We propose a phenomenological approach for the equation of state of a unitary
Fermi gas. The universal equation of state is parametrised in terms of
Fermi-Dirac integrals. This reproduces the experimental data over the
accessible range of fugacity and normalised temperature, but cannot describe
the superfluid phase transition found in the MIT experiment \cite{ku}. The most
sensitive data for compressibility and specific heat at phase transition can,
however, befitted by introducing into the grand partition function a pair of
complex conjugate zeros lying in the complex fugacity plane slightly off the
real axis.
