Exhibit 31.2

                          CERTIFICATION

I, Jodi L. Taylor, certify that:

1.    I  have  reviewed this quarterly report  on  Form  10-Q  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  officers  and  I  are
     responsible  for  establishing  and  maintaining  disclosure
     controls  and procedures (as defined in Exchange  Act  Rules
     13a-14 and 15d-14) for the registrant and we have:

       a)   designed such disclosure controls and procedures 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

       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  officers  and  I  have
     disclosed,  based  on  our most recent  evaluation,  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 in the design or operation of
          internal controls which could adversely affect the registrant's
          ability to record, process, summarize and report financial data
          and have identified for the registrant's auditors any material
          weaknesses in internal controls; and

       b)   any fraud, whether or not material, that involves management
          or  other employees who have a significant role in  the
          registrant's internal controls; and

6.   The  registrant's  other  certifying  officers  and  I  have
     indicated in this quarterly report whether or not there were
     any  significant changes in internal controls  or  in  other
     factors  that  could significantly affect internal  controls
     subsequent  to  the  date  of our  most  recent  evaluation,
     including  any corrective actions with regard to significant
     deficiencies and material weaknesses.



Date: September 13, 2004

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