**Exhibit 31.2**

**CERTIFICATION**

I, Thomas P.Benson, certify that:

(1)          I have reviewed thisquarterly report on Form 10-QSB/Aof CKX, Inc.

(2)          Based on my knowledge,this quarterly report does not contain any untrue statement of a material factor omit to state a material fact necessary to make the statements made, inlight of the circumstances under which such statements were made, notmisleading with respect to the period covered by this quarterly report;

(3)          Based on my knowledge,the financial statements, and other financial information included in thisquarterly report, fairly present in all material respects the financialcondition, results of operations and cash flows of the small business issuer asof, and for, the periods presented in this quarterly report;

(4)          The small businessissuer’s other certifying officer and I are responsible for establishing andmaintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) for the small business issuer and have:

(a)          Designed such disclosurecontrols and procedures, or caused such controls and procedures to be designedunder our supervision, to ensure that material information relating to thesmall business issuer, including its consolidated subsidiaries, is made known tous by others within those entities, particularly during the period in whichthis quarterly report is being prepared;

(b)         Evaluated theeffectiveness of the small business issuer’s disclosure controls and proceduresand presented in this report our conclusions about the effectiveness of thedisclosure controls and procedures, as of the end of the period covered by thisreport based on such evaluation; and

(c)          Disclosed in thisquarterly report any change in the small business issuer’s internal controlover financial reporting that occurred during the small business issuer’s mostrecent fiscal quarter that has materially affected, or is reasonably likely tomaterially affect, the small business issuer’s internal control over financialreporting; and

(5)          The small businessissuer’s other certifying officer and I have disclosed, based on our mostrecent evaluation of internal control over financial reporting, to the smallbusiness issuer’s auditors and the audit committee of the small business issuer’sboard of directors (or persons performing the equivalent functions):

(a)          All significantdeficiencies and material weaknesses in the design or operation of internalcontrol over financial reporting which are reasonably likely to adverselyaffect the small business issuer’s ability to record, process, summarize andreport financial information; and

(b)         Any fraud, whether or notmaterial, that involves management or other employees who have a significantrole in the small business issuer’s internal control over financial reporting.

| Date: March 13, 2006                                |   |   |
|----------------------------------------------------------|--------|--------|
| /s/ THOMAS P. BENSON                                     |   |   |
| Thomas P. Benson                                         |   |   |
| *Chief  Financial Officer, Executive Vice President and* |   |   |
| *Treasurer  (Principal Financial Officer)*               |   |   |

 

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