**Exhibit 31.2**

**CERTIFICATION**

I, Thomas P.Benson, certify that:

(1)             Ihave reviewed this quarterly report on Form 10-Q of CKX, Inc.

(2)             Basedon my knowledge, this quarterly report does not contain any untrue statement ofa material fact or omit to state a material fact necessary to make thestatements made, in light of the circumstances under which such statements weremade, not misleading with respect to the period covered by this quarterlyreport;

(3)             Basedon my knowledge, the financial statements, and other financial informationincluded in this quarterly report, fairly present in all material respects thefinancial condition, results of operations and cash flows of the  registrant as of, and for, the periods presentedin this quarterly report;

(4)             The  registrant’s other certifying officer and Iare responsible for establishing and maintaining disclosure controls andprocedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))for the  registrant and have:

(a)            Designedsuch disclosure controls and procedures, or caused such controls and proceduresto be designed under our supervision, to ensure that material informationrelating to the registrant, including its consolidated subsidiaries, is madeknown to us by others within those entities, particularly during the period inwhich this quarterly report is being prepared;

(b)           Evaluatedthe effectiveness of the  registrant’sdisclosure controls and procedures and presented in this report our conclusionsabout the effectiveness of the disclosure controls and procedures, as of theend of the period covered by this report based on such evaluation; and

(c)            Disclosedin this quarterly report any change in the registrant’s internal control over financial reporting that occurredduring the  registrant’s most recentfiscal quarter that has materially affected, or is reasonably likely tomaterially affect, the  registrant’sinternal control over financial reporting; and

(5)             The  registrant’s other certifying officer and Ihave disclosed, based on our most recent evaluation of internal control overfinancial reporting, to the  registrant’sauditors and the audit committee of the registrant’s board of directors (or persons performing the equivalentfunctions):

(a)            Allsignificant deficiencies and material weaknesses in the design or operation ofinternal control over financial reporting which are reasonably likely toadversely affect the  registrant’sability to record, process, summarize and report financial information; and

(b)           Anyfraud, whether or not material, that involves management or other employees whohave a significant role in the registrant’s internal control over financial reporting.
| Date: May 9, 2006                                   |   |   |
|----------------------------------------------------------|--------|--------|
| ** **                                               |   |   |
| **/s/ THOMAS P. BENSON**                                 |   |   |
| Thomas P. Benson                                         |   |   |
| *Chief  Financial Officer, Executive Vice President and* |   |   |
| *Treasurer  (Principal Financial Officer)*               |   |   |

 

----