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 16, 2007

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