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: April 7, 2006

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