EXHIBIT 31.2
                              C.F.O. CERTIFICATION
             PURSUANT TO EXCHANGE ACT RULES 13A-14(A) AND 15D-14(A)

I, Paul R. Cook, certify that:

     1.   I have  reviewed  this  Quarterly  Report  on  Form  10-Q  of American
          Consumers,  Inc.;

     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;

     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 others 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  (the  registrant's fourth
          fiscal  quarter  in  the case of an annual report) that has materially
          affected,  or  is  reasonably  likely  to  materially  affect,  the
          registrant's  internal  control  over  financial  reporting;  and

     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  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

          (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: January 10, 2007

     /s/ Paul R. Cook

     -----------------------------
     Paul R. Cook
     Executive Vice President and
     Chief Financial Officer