Exhibit 31.2

CERTIFICATION OF CHIEF
FINANCIAL OFFICER PURSUANT TO

SECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002

I,
Charles Cimitile, certify that:

1.       
          I have reviewed this annual report on Form 10-K for the year ended December 31,
          2006 (this report), of SPAR Group, Inc. (the
          registrant);

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(s) 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)) [INTENTIONALLY OMITTED IN RELIANCE
          ON SEC RELEASE NO. 33-8238] 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)
                            [INTENTIONALLY OMITTED IN
RELIANCE ON SEC RELEASE NO. 33-8238]
| | ----------------------------------------------------------------------------------------------

| | (c)
                            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
| | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | (d)
                            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(s) 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 2, 2007 | /s/ Charles Cimitile                      
|                     | Charles Cimitile, Chief Financial Officer,
|                     | Treasurer and Secretary