Exhibit 31.2**CERTIFICATIONS**I, W. Todd Steele, certify that:1. I have reviewed this quarterly report on Form 10-Q of WPT Enterprises, Inc.; 2. Based on my knowledge, this quarterly report does not contain any untrue statements of amaterial fact or omit to state a material fact necessary to make the statement made, in lightof the circumstances under which such statements were made, not misleading with respect to theperiod covered by this quarterly report; 3. Based on my knowledge, the financial statements, and other financial information included inthis 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 presentedin 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 Act Rules 13a-15(e) and15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules13a-15(f) and 15d-15(f)) for WPT Enterprises, Inc., and have: a. designed such disclosure controls and procedures, or caused such disclosure controlsand procedures to be designed under our supervision, to ensure that material informationrelating to WPT Enterprises, Inc., including its subsidiaries, is made known to us byothers within those entities, particularly during the period in which this quarterly reportis being prepared;  b. designed such internal control over financial reporting, or caused such internalcontrol over financial reporting to be designed under our supervision, to providereasonable assurance regarding the reliability of financial reporting and the preparationof financial statements for external purposes in accordance with generally acceptedaccounting principles;  c. evaluated the effectiveness of WPT Enterprises, Inc.’s disclosure controls andprocedures and presented in this report our conclusions about the effectiveness of thedisclosure controls and procedures, as of the end of the period covered by this reportbased on such evaluation; and  d. disclosed in this report any change in WPT Enterprises, Inc.’s internal control overfinancial reporting 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 mostrecent evaluation of internal control over financial reporting, to WPT Enterprises, Inc.’sauditors and the audit committee of WPT Enterprises, Inc.’s board of directors (or personsperforming the equivalent functions): a. all significant deficiencies and material weaknesses in the design or operation ofinternal control over financial reporting which are reasonably likely to adversely affectWPT Enterprises, Inc.’s ability to record, process, summarize and report financialinformation; and  b. any fraud, whether or not material, that involves management or other employees whohave a significant role in WPT Enterprises, Inc.’s internal control over financialreporting.        Date:   May 11, 2006/s/ W. Todd Steele   W. Todd Steele   Chief Financial Officer