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 quarterly report on Form 10-Q of Flanigan's Enterprises,
Inc. for the period ended April 1, 2006.

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 periods covered by this quarterly
report;

3. Based on my  knowledge,  the  consolidated  financial  statements,  and other
financial  information included in this quarterly 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 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-15(e) and 15d-15(e)) and internal  control over financial
reporting (as defined in Exchange Act Rules  13(a)-15(f)  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 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 report based on such evaluation; and

c) disclosed in this quarterly  report any change in the  registrant's  internal
control over financial  reporting  that occurred  during the  registrant's  most
recent fiscal quarter 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  and  material  weaknesses  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:     May 16, 2006


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