Exhibit 31.2

                          CERTIFICATION

I, Jodi L. Taylor, certify that:

1.   I  have reviewed this quarterly report on Form 10-Q for  the
     period ended October 28, 2006 of Harold's Stores, Inc.;

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 period covered by this quarterly
     report;

3.   Based  on my knowledge, the financial statements, and  other
     financial information included in this quarterly 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 quarterly 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)) and we 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 quarterly report is being prepared.

       b)   evaluated the effectiveness of the registrant's disclosure
          controls and procedures; and

       c)   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 our 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 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;

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 or 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: December 12, 2006

                              /s/ Jodi L. Taylor
                              Jodi  L.  Taylor,  Chief  Financial
                         Officer
                              (Principal Financial Officer)