EXHIBIT 31.2

I, Michael K. Solomon, Treasurer, certify that:

        1.      I have reviewed this annual report on Form 10-K of Decorator
                Industries, Inc.;

        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 period covered by this annual
                report;

        3.      Based on my knowledge, the financial statements, and other
                financial information included in this annual 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 annual report;

        4.      The registrant's other certifying officer 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)) 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 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 quarter that
                        has materially affected, or is reasonable likely to
                        materially affect, the registrant's internal control
                        over financial reporting; and

        5.      The registrant's other certifying officer and I have disclosed,
                based on our most recent evaluation of internal controls over
                financial reporting, to the registrant's auditors and the audit
                committee of 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: March 26, 2004

                                               By: /s/ Michael K. Solomon
                                                   -----------------------------
                                                   Michael K. Solomon, Treasurer