Exhibit 31

CERTIFICATIONS

I, Stuart A. Rose, certify that:

1.I have reviewed this quarterly report on Form 10-Q of REX Stores Corporation;

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;

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;

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)) and internal control over financial reporting (as defined in Exchange Act Rule 13a-15(f) and 15d-15(f)) for the registrant and have:

| | (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;
      (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;
      (c)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
      (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 fiscal 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; 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 the registrants board of directors (or persons performing the equivalent functions):

| | (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
      (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: June 8, 2007/s/ Stuart A. Rose
      Stuart A. RoseChairman
      of the Board andChief Executive Officer



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CERTIFICATIONS

I, Douglas L. Bruggeman, certify that:

1.I have reviewed this quarterly report on Form 10-Q of REX Stores Corporation;

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;

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;

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)) and internal control over financial reporting (as defined in Exchange Act Rule 13a-15(f) and 15d-15(f)) for the registrant and have:

| | (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;
      (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;
      (c)
          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
      (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 fiscal 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; 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 the registrants board of directors (or persons performing the equivalent functions):

| | (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
      (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: June 8, 2007/s/ Douglas L. Bruggeman
      Douglas L. BruggemanVice President, Finance, Treasurer andChief Financial Officer





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