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.                                                                                                 

| |                          
| | -------------------------
| | Date: June 8, 2006       
| |                          
| | /s/ Stuart A. Rose       
| | Stuart A. Rose           
| | Chairman of the Board and
| | Chief 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.                                                                                                 

| |                                       
| | --------------------------------------
| | Date: June 8, 2006                    
| |                                       
| | /s/ Douglas L. Bruggeman              
| | Douglas L. Bruggeman                  
| | Vice President, Finance, Treasurer and
| | Chief Financial Officer               



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