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 30, 2004;

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 periods 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 period 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


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      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 28, 2005

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