**Exhibit31.2**

### CERTIFICATIONS

I, W. Todd Steele,certify that:

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

2.               Based on myknowledge, this quarterly report does not contain any untrue statements of amaterial fact or omit to state a material fact necessary to make the statementmade, in light of the circumstances under which such statements were made, notmisleading with respect to the period covered by this quarterly report;

3.               Based on myknowledge, the financial statements, and other financial information includedin this quarterly report, fairly present in all material respects the financialcondition, results of operations and cash flows of the registrant as of, andfor, the periods presented in this quarterly report;

4.               WPT Enterprises,Inc.’s other certifying officer and I are responsible for establishing andmaintaining disclosure controls and procedures (as defined in Exchange ActRules 13a-15(e) and 15d-15(e)) and internal control over financial reporting(as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for WPT Enterprises,Inc., and have:

a.               designed suchdisclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure that material informationrelating to WPT Enterprises, Inc., including its subsidiaries, is made known tous by others within those entities, particularly during the period in whichthis quarterly report is being prepared;

b.              designed suchinternal control over financial reporting, or caused such internal control overfinancial reporting to be designed under our supervision, to provide reasonableassurance regarding the reliability of financial reporting and the preparationof financial statements for external purposes in accordance with generallyaccepted accounting principles;

c.               evaluated theeffectiveness of WPT Enterprises, Inc.’s disclosure controls and procedures andpresented in this report our conclusions about the effectiveness of thedisclosure controls and procedures, as of the end of the period covered by thisreport based on such evaluation; and

d.              disclosed in thisreport any change in WPT Enterprises, Inc.’s internal control over financialreporting that occurred during WPT Enterprises, Inc.’s most recent fiscal quarterthat has materially affected, or is reasonably likely to materially affect, WPTEnterprises, Inc.’s internal control over financial reporting;

5.               WPT Enterprises,Inc.’s other certifying officer and I have disclosed, based on our most recentevaluation of internal control over financial reporting, to WPT Enterprises,Inc.’s auditors and the audit committee of WPT Enterprises, Inc.’s board ofdirectors (or persons performing the equivalent functions):

a.               all significantdeficiencies and material weaknesses in the design or operation of internalcontrol over financial reporting which are reasonably likely to adverselyaffect WPT Enterprises, Inc.’s ability to record, process, summarize and reportfinancial  information; and

b.              any fraud, whetheror not material, that involves management or other employees who have asignificant role in WPT Enterprises, Inc.’s internal control over financialreporting.
| Date: August 10, 2006 |   | /s/ W. Todd Steele       |   |
|-----------------------|--------|--------------------------|--------|
|                  |   | W. Todd Steele           |
|                  |   | Chief Financial  Officer |

 

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