Exhibit 31.2

CERTIFICATION OF CHIEF FINANCIAL OFFICER

|                                      |                                                                                                                                                                                                                                                                                                                                                   |    |                                                                                                                                                                                                                                                                                                                                                                                                  
|------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|I, Terry D.
  Frandsen, certify that:
|                                      |                                                                                                                                                                                                                                                                                                                                                   |    |                                                                                                                                                                                                                                                                                                                                                                                                  
|1.                                    | I have reviewed this quarterly
  report on Form 10-Q of Escalade, Incorporated;                                                                                                                                                                                                                                                                  
|                                      |                                                                                                                                                                                                                                                                                                                                                   |    |                                                                                                                                                                                                                                                                                                                                                                                                  
|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 officers 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 15-15(f)) 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, 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 reasonably likely to materially affect, the registrants
  internal control over financial reporting; and
|                                      |                                                                                                                                                                                                                                                                                                                                                   |    |                                                                                                                                                                                                                                                                                                                                                                                                  
|5.                                    | The registrants other
  certifying officers and I have disclosed, based on our most recent
  evaluation, 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:
  April 10, 2008 | /s/ Terry D. Frandsen  
|                       | Chief Financial Officer

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