| **EXHIBIT 31.2**

 

**Certification Pursuant to 18 U.S.C.  Section 1350, As Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of  2002** |
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| I, Joseph P. Garrity,  Executive Vice President and Chief Financial Officer of 4Kids Entertainment,  Inc., certify that: |
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|                 1.                            | I  have reviewed this annual report on Form 10-K/A for the year ended December  31, 2004 of 4Kids Entertainment, 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 registrant  as of, and for, the periods presented in this report; |
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|                 4                             | The  registrant’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 registrant 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 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;

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|                                                                                                                     | b | 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 |
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|                 5                             | The  registrant’s other certifying officer and I have disclosed, based on our most  recent evaluation of internal control over financial reporting, to the  registrant’s auditors and the audit committee of registrant’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 registrant’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 registrant’s internal control over  financial reporting. |
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| Date: March 18, 2005                                                                                                     |

 
|  By:  | */s/  Joseph P. Garrity*      |
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|            | Joseph P. Garrity             |
|            | Executive Vice President  and |
|            | Chief Financial Officer       |