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                                                                   Exhibit 31(b)

                    CERTIFICATION BY CHIEF FINANCIAL OFFICER

I, Mark J. Thomas, certify that:

         1.       I have reviewed this report on Form 10-Q of Abrams Industries,
                  Inc.;

         2.       Based on my knowledge, this quarterly 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;

         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;

         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:

                    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 other within those entities,
                            particularly during the period in which this report
                            is being prepared;

                    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

                    c.      Disclosed in this report any change in the
                            registrant's internal control over financial
                            reporting that occurred during the registrant's most
                            recent fiscal quarter that has materially affected,
                            or is reasonably likely to material affect, the
                            registrant's internal control over financial
                            reporting;

         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 the registrant's board of directors
                  (or persons performing the equivalent functions):

                    a.      All significant deficiencies and material weakness
                            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

                    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.

Date: December 12, 2003                             /s/ Mark J. Thomas
                                                    -----------------------
                                                    Mark J. Thomas
                                                    Chief Financial Officer