|EXHIBIT 31.2


Certification Pursuant to 18 U.S.C. Section 1350, As Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of
2002
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I, Joseph P. Garrity, Executive Vice
President and Chief Financial Officer of 4Kids Entertainment, Inc., certify that:

| | 1. | I have reviewed this quarterly report on Form 10-Q for the period ended March 31,
               2004 of 4Kids Entertainment, Inc.;
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| | 2. | Based on my knowledge, this 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 report;
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| | 3. | Based on my knowledge, the financial statements, and other financial information
               included in this 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 report;
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| | 4. | The registrants other certifying officer 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)) for the registrant 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 the registrant, including its consolidated
                    subsidiaries, is made known to us by others within those entities, particularly
                    during the period in which this report is being prepared;
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| | b. | Evaluated the effectiveness of the registrants disclosure controls and
                    procedures and presented in this 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 such evaluation; and
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| | c. | 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 that has materially affected, or is reasonably likely to
                    materially affect, the registrants internal control over financial
                    reporting; and
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| | 5. | The registrants other certifying officer 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 registrants board of
               directors (or persons 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 the registrant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 the registrants internal control over
                    financial reporting.
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|Date:
May 10, 2004
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| | 
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| | By:/s/
Joseph P. Garrity     
Joseph P. Garrity      Executive Vice President and      Chief Financial
Officer
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