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


I,  Jeffrey D. Kastner, certify that:

1. I have reviewed  this annual  report on Form 10-K of Flanigan's  Enterprises,
Inc. for the period ended September 30, 2006.

2.  Based on my  knowledge,  this  annual  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 periods  covered by this annual
report;

3. Based on my  knowledge,  the  consolidated  financial  statements,  and other
financial  information  included in this annual  report,  fairly  present in all
material  respects of the financial  condition,  results of operations  and cash
flows of the  registrant  as of, and for,  the periods  presented  in the annual
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-15(d) - 15(e)) for the registrant  and internal  control
over financial  reporting (as defined in Exchange Act Rules  13(a)-15(c)  and 15
(d)-15(f) for the registrant and have:

a) designed such  disclosure  controls and procedures or caused such  disclosure
controls  and  procedures  to be designed  under my  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 annual report is being prepared;

b) evaluated  the  effectiveness  of the  registrant's  disclosure  controls and
procedures  and  presented  in this  annual  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
year 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 officers and I have disclosed, based on our
most recent  evaluation of internal control over financial,  to the registrant's
auditors and the audit committee or  registrant's  board of directors or persons
performing the equivalent function);

a) all significant  deficiencies in the design or operation of internal  control
over  financial  reporting that 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.

                                     /s/ Jeffrey D. Kastner
                                 -------------------------------------
                                 Name:  Jeffrey D. Kastner
                                 Chief Financial Officer and Secretary
                                 Date:   December 29, 2006