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| 1. | I                  have reviewed this Annual Report on Form 10-KSB of Kent Financial                  Services, Inc.; |
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| 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; |
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| 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                  small                  business issuer as of, and for, the periods presented in this                  report; |
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| 4. | The                  small business issuer’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                  small                  business issuer and have: |
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|   | 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 small business issuer,                  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; |
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|   | b) | evaluated                  the effectiveness of the small business issuer’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 |
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|   | c) | disclosed                  in this report any change in the small business issuer’s internal control                  over financial reporting that occurred during the small business                  issuer’s                  most recent fiscal quarter (the small business issuer’s fourth fiscal                  quarter in the case of an annual report) that has materially affected,                  or                  is reasonably likely to materially affect, the small business issuer’s                  internal control over financial reporting;                  and |
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| 5. | The                  small business issuer’s other certifying officer and I have disclosed,                  based on our most recent evaluation of internal control over financial                  reporting, to the small business issuer’s auditors and the audit committee                  of the small business issuer’s board of directors (or persons performing                  the equivalent functions): |
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|   | 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 small business issuer’s ability                  to record, process, summarize and report financial information;                  and |
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|   | b) | any                  fraud, whether or not material, that involves management or other                  employees who have a significant role in the small business issuer’s                  internal control over financial                  reporting. |
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| March                  29, 2006 | /s/                  SUE ANN MERRILL                                    |
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|                            | Sue                  Ann Merrill                                        |
|                            | Chief                  Financial Officer and                  Secretary |

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