**Exhibit 31.2**

**CERTIFICATIONPURSUANT TO**

**SECTION 302 OFTHE SARBANES-OXLEY ACT OF 2002**

I, Thomas P.Benson, certify that:

(1)          I have reviewed thisquarterly report on Form 10-Q of 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 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 registrant as of, andfor, the periods presented in this quarterly report;

(4)          The registrant’s othercertifying officer and I are responsible for establishing and maintainingdisclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) and internal control over financial reporting (as defined inExchange Act Rules 13a-15(f) for the registrant and have:

(a)         Designed such disclosure controls and procedures, or caused suchcontrols and procedures to be designed under our supervision, to ensure thatmaterial information relating to the registrant, including its consolidatedsubsidiaries, is made known to us by others within those entities, particularlyduring the period in which this quarterly report is being prepared;

(b)       Designedsuch internal controls over financial reporting, or caused such internalcontrols over financial reporting to be designed under our supervision, toprovide reasonable assurance regarding the reliability of the financialreporting and the preparation of financial statements for external purposes inaccordance with generally accepted accounting principles.

(c)          Evaluated theeffectiveness of the registrant’s disclosure controls and procedures andpresented 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

(d)         Disclosed in this reportany change in the registrant’s internal control over financial reporting thatoccurred during the registrant’s most recent fiscal quarter (the registrant’sfourth fiscal quarter in the case of an annual report) that has materiallyaffected, or is reasonably likely to materially affect, the registrant’sinternal control over financial reporting; and

(5)          The registrant’s othercertifying officer and I have disclosed, based on our most recent evaluation ofinternal control over financial reporting, to the registrant’s auditors and theaudit committee of the registrant’s board of directors (or persons performingthe equivalent functions):

(a)         All significant deficiencies in the design or operation of internalcontrol over financial reporting which are reasonably likely to adverselyaffect the registrant’s ability to record, process, summarize and reportfinancial information; and

(b)        Any fraud, whether or not material, that involves management orother employees who have a significant role in the registrant’s internalcontrol over financial reporting.
| Date: May 9, 2007 | ** ** |     |   | /s/ THOMAS  P. BENSON                               |
|-------------------|------------|----------|--------|-----------------------------------------------------|
|              | ** ** |     |   | Thomas P. Benson                                    |
|              | * *   | * * |   | *Chief Financial Officer, Executive Vice President* |
|              | * *   | * * |   | *and Treasurer (Principal Financial Officer)*       |

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