EXHIBIT 31.2
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CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION
302 OF THE SARBANES-OXLEY ACT OF 2002

     I, John G. Sharkey, Vice President-Finance and Chief Financial Officer,
certify that:

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

         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;

         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 registrant as of, and for, the periods presented in this
     Quarterly Report;

         4. The registrant'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 registrant and we 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 Quarterly Report is being prepared;

         b. evaluated the effectiveness of the registrant's disclosure controls
            and procedures and presented in this Quarterly Report our
            conclusions about the effectiveness of the disclosure controls and
            procedures as of the end of the period covered by this Quarterly
            Report based on such evaluation;

         c. disclosed in this Quarterly Report any change in registrants
            disclosure controls that occurred during the registrant's fourth
            fiscal quarter that materially affected, or is reasonably likely to
            materially affect, the registrant's internal controls; and

         5. The registrant's other certifying officers and I have disclosed,
     based on our most recent evaluation, to the registrant's auditors and the
     audit committee of registrant's board of directors (or persons performing
     the equivalent function):

         a. all significant deficiencies or material weaknesses in the design or
            operation of internal controls which are reasonably likely to
            adversely affect the registrant's ability to record, process,
            summarize and report financial data; and

         b. any fraud, whether or not material, that involves management or
            other employees who have a significant role in the registrant's
            internal controls.

Date:  April 2, 2004

/s/ John G. Sharkey
   ---------------------------------
Vice President-Finance
and Chief Financial Officer