Exhibit
      31.2


**CERTIFICATION**





I,
      Jon A.
      Ramsey, certify that:





1. I
          have
          reviewed the registrant’s quarterly report on Form 10-Q of Duckwall-ALCO Stores,
          Inc.;





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
          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)) and internal control over financial reporting
          (as
          defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant
          and
          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, including its consolidated subsidiaries,
      is made known to us by others within those entities, particularly during the
      period in which this report is being prepared;




b) Designed
      such internal control over financial reporting, or caused such internal control
      over financial reporting to be designed under our supervision, to provide
      reasonable assurance regarding the reliability of financial reporting and the
      preparation of financial statements for external purposes in accordance with
      generally accepted accounting principles;




c) 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




d) Disclosed
      in this report any change in the registrant’s internal control over financial
      reporting that occurred during the registrant’s most recent fiscal quarter (the
      registrant’s fourth fiscal quarter in the case of an annual report) that has
      materially affected, or is reasonable 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 control over financial reporting, to the
      registrant's auditors and the audit committee of registrant's board of directors
      (or persons performing the equivalent functions):




a) All
      significant deficiencies and 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:
      June 8, 2007


By: */s/
      Jon A. Ramsey*


Jon
      A.
      Ramsey


Interim
      Cheif Financial Officer, Vice President - Chief Financial
      Officer