**Exhibit      31.2**

**CERTIFICATION      OF PRINCIPAL FINANCIAL OFFICER**

**Pursuant      to Section 302 of the Sarbanes-Oxley Act of 2002**

| 1. | I                have reviewed this quarterly report on Form 10-QSB of CB                Financial Corporation,                a                North Carolina corporation; |
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| 2. | Based                on my knowledge, this 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                report; |
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| 3. | Based                on my knowledge, the financial statements, and other financial information                included in this report, fairly present in all material respects                the                financial condition, results of operations and cash flows of the                small                business issuer as of, and for, the periods presented in this                report; |
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| 4. | The                small business issuer'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 small                business issuer and have: |
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| (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 small              business issuer, including its consolidated subsidiaries, is made known              to              us by others within those entities, particularly during the period              in              which this report is being prepared; |
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|  (b)  | [Reserved]; |
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|  (c)  | Evaluated the effectiveness of the small business              issuer's disclosure controls and procedures and presented in this 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 |
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| (d)   | Disclosed                in this report any change in the small business issuer's internal                control                over financial reporting that occurred during the small business                issuer's                most recent fiscal quarter (the small business issuer's fourth fiscal                quarter in the case of an annual report) that has materially affected,                or                is reasonably likely to materially affect, the small business issuer's                internal control over financial reporting;                and |
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| 5. | The                small business issuer's other certifying officer and I have disclosed,                based on our most recent evaluation of internal control over financial                reporting, to the small business issuer's auditors and the audit                committee                of the small business issuer's board of directors (or persons performing                the equivalent functions): |
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| (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 small business issuer's                ability to record, process, summarize and report financial information;                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                small business issuer's internal control over financial                reporting. |
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| Date:                    May 22, 2006 |   | By:                    /s/                    Dora Kicklighter   |
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|                                  |   | Dora                    Kicklighter                                        |
|                                  |   | Principal                    Accounting Officer                            |