Exhibit 31.2

        CERTIFICATION PURSUANT TO RULE 13a-14 OF THE SECURITIES EXCHANGE
                                  ACT OF 1934
           AS ADOPTED PURUSANT TO SECTION 302 OF THE SARBANES - OXLEY
                                  ACT OF 2002


I, Joseph J.  Calabrese,  Executive Vice  President,  Chief  Financial  Officer,
Treasurer & Secretary of Harvey Electronics,  Inc., (the "Registrant"),  certify
that:

1.   I have  reviewed  this annual report on Form 10-K for the fiscal year ended
     October 28, 2006;

2.   Based on my knowledge, this report does not contain any untrue statement of
     a material  fact or omit to state a  material  fact  necessary  to make the
     statements made, in light of the circumstances  under which such statements
     were made, not misleading with respect to the period covered by this annual
     report;

3.   Based on my  knowledge,  the  financial  statements,  and  other  financial
     information  included  in  this  report,  fairly  present  in all  material
     respects the financial  condition,  results of operations and cash flows of
     the Registrant as of, and for, the years presented in this report.

4.   The  Registrant's  other  certifying  officer  and  I are  responsible  for
     establishing and maintaining disclosure controls and procedures (as defined
     in Exchange Act Rules  13a-15(e) and 15d-15(e)  for the  Registrant  and we
     have:

     a)   Designed  such  disclosure  controls  and  procedures,  or caused such
          disclosure   controls  and   procedures  to  be  designed   under  our
          supervision,  to ensure  that  material  information  relating  to the
          Registrant  is made  known to us by  others,  particularly  during the
          period in which this report is being prepared;

     b)   Evaluated the  effectiveness of the Registrant's  disclosure  controls
          and procedures and presented in this report our conclusions  about the
          effectiveness of the disclosure controls and procedures, as of the end
          of the year covered by this report based on such evaluation; and

     c)   Disclosed  in this  report  any  change in the  Registrant's  internal
          control over financial reporting that occurred during the Registrant's
          fourth fiscal quarter that has materially  affected,  or is reasonably
          likely to materially  affect,  the Registrant's  internal control over
          financial reporting; and

5. The Registrant's other certifying officer and I have disclosed,  based on our
most recent  evaluation of internal  controls over financial  reporting,  to the
Registrant's   auditors  and  the  audit  committee  of  Registrant's  board  of
directors:

     a)   All significant deficiencies and any material weaknesses in the design
          or operation of internal  control over financial  reporting  which are
          reasonably  likely to  adversely  affect the  Registrant's  ability to
          record, process, summarize and report financial information; and

     b)   Any fraud, whether or not material,  that involves management or other
          employees who have a  significant  role in the  Registrant's  internal
          control over financial reporting.





Date: January 26, 2007

/s/ Joseph J. Calabrese
--------------------------------
Executive Vice President, Chief
Financial Officer, Treasurer &
Secretary