EXHIBIT 31(b)

                   THE BOMBAY COMPANY, INC. AND SUBSIDIARIES

                 CERTIFICATION OF THE CHIEF FINANCIAL OFFICER
                     PURSUANT TO EXCHANGE ACT RULE 13A-15
                              AND RULE 15D-15 OF
                THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED


I, Elaine D. Crowley, certify that:


1. I have reviewed this quarterly report on Form 10-Q of The Bombay Company,
Inc.;


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;


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 registrant
as of, and for, the periods presented in this 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 report is being
  prepared;

  b) evaluated the effectiveness of the registrant's disclosure controls and
  procedures and presented in this report our conclusion 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 (the registrant's fourth fiscal quarter in the case of an
  annual report) 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 officer and I have disclosed, based on our
most recent evaluation of internal control over financial reporting, to the
registrant's auditors and the audit committee of the 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 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:June 10,2004                      /S/ ELAINE D. CROWLEY

                                       Elaine D. Crowley
                                       Senior  Vice  President,
                                       Chief Financial Officer
                                       and Treasurer