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| 1. | I                    have reviewed this quarterly report on Form 10-Q of Fortune Industries,                    Inc.; |
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| 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; |
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| 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 Fortune                    Industries, Inc. as of, and for, the periods presented in this                    quarterly                    report; |
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| 4. | Fortune                    Industries, Inc.'s other certifying officer and I are responsible                    for                    establishing and maintaining disclosure controls and procedures                    (as                    defined in Securities Exchange Act Rules 13a-15(e) and 15d-15(e))                    for                    Fortune Industries, Inc. 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 Fortune Industries, Inc.,                    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; |
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|   | b) | designed                    such internal control over financial reporting, or caused such                    internal                    control over financial reporting to be designed under our supervision,                    to                    provide reasonable assurance regarding the reliability of financial                    reporting and the preparation of financial statements for external                    purposes in accordance with generally accepted accounting                    principles; |
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|   | c) | evaluated                    the effectiveness of Fortune Industries, Inc.'s disclosure controls                    and                    procedures and 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 quarterly report based on such                    evaluation;                    and |
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|   | d) | disclosed                    in this report any change in Fortune Industries, Inc.’s internal control                    over financial reporting that occurred during the most recent                    fiscal                    quarter (Fortune Industries, Inc.'s fourth fiscal quarter in                    the case of                    an annual report) that has materially affected, or is reasonably                    likely to                    materially affect, Fortune Industries, Inc.’s internal control over                    financial reporting; and |
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| 5. | Fortune                    Industries, Inc.'s other certifying officer and I have disclosed,                    based on                    our most recent evaluation of internal control over financial                    reporting,                    to Fortune Industries, Inc.'s auditors and the audit committee                    of Fortune                    Industries, Inc.'s board of directors (or others 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 Fortune Industries, Inc.'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 Fortune Industries,                    Inc.'s                    internal control over financial                    reporting. |
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| Date:  April                      16, 2007 | By:                      /s/ Amy Gallo                            |
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|                                                 | Amy                      Gallo,                                   |
|                                                 | Chief                      Financial                      Officer |

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