**SPAR Group, Inc.**

                           

Exhibit 31.2

**CERTIFICATION OF CHIEF FINANCIAL OFFICER PURSUANT        TO**

**SECTION 302 OF THE SARBANES-OXLEY ACT OF        2002**

I, Charles Cimitile, certify that:

1.     I have reviewed this        quarterly report on Form 10-Q for the nine-month period ended September 30, 2007(this "report"), of SPAR Group, Inc. (the        "registrant");

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(s) 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))        [INTENTIONALLY OMITTED IN RELIANCE ON SEC RELEASE NO. 33-8238] 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)     [INTENTIONALLY OMITTED IN        RELIANCE ON SEC RELEASE NO. 33-8238]

(c)     Evaluated the effectiveness        of the registrant'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

(d)     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(s) 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        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: November 19, 2007 | /s/ Charles Cimitile                                                                 |
|-------------------------|--------------------------------------------------------------------------------------|
|                    | Charles Cimitile, Chief Financial                    Officer,Treasurer and Secretary |

     

Ex-2