**EXHIBIT      31.2**

|   | 1. | I                have reviewed this quarterly report on Form 10-Q of DGSE Companies,                Inc.; |
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|   | 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 quarterly report; |
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|   | 3. | Based                on my knowledge, the financial statements, and other financial information                included in this quarterly report, fairly present in all material                respects                the financial condition, results of operations and cash flows of                the                Company as of, and for, the periods presented in this quarterly                report; |
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|   | 4. | The                Company’s other certifying officers and I are responsible for establishing                and maintaining disclosure controls and procedures (as defined in                Exchange                Act Rules 13a-14 and 15d-14) for the Company and we                have: |
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|   | a. | designed                such disclosure controls and procedures to ensure that material                information relating to the Company, including its consolidated                subsidiaries, is made known to us by others within those entities,                particularly during the period in which this quarterly report is                being                prepared; |
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|   | b. | Evaluated                the effectiveness of the Company’s disclosure controls and procedures as                of a date within 90 days prior to the filing date of this quarterly                report                (the “Evaluation Date”); and |
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|   | c. | Presented                in this quarterly report our conclusions about the effectiveness                of the                disclosure controls and procedures based on our evaluation as of                the                Evaluation Date; |
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|   | 5. | The                Company’s other certifying officers and I have disclosed, based on our                most recent evaluation, to the Company’s auditors and the audit committee                of the Company’s board of directors (or persons performing the equivalent                functions): |
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|   | a. | all                significant deficiencies in the design or operation of internal controls                which could adversely affect the Company’s ability to record, process,                summarize and report financial data and have identified for the Company’s                auditors any material weakness in internal controls;                and |
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|   | b. | any                fraud, whether or not material, that involves management or other                employees who have a significant role in the Company’s internal controls;                and |
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|  | 6. | The                Company’s other certifying officers and I have indicated in this quarterly                report whether or not there were                significant changes in internal controls or in other factors that                could                significantly affect internal controls                subsequent to the date of our most recent evaluation, including any                corrective action with regard to significant                deficiencies and material                weaknesses. |
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| Date:                May 12, 2008 | /s/                John Benson - Chief Financial Officer |   |
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