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Exhibit 31.2
 CERTIFICATION OF CHIEF FINANCIAL OFFICER
PURSUANT TO EXCHANGE ACT RULES 13a-14(a) AND 15d-14(a)
  1.
    
    I have reviewed this quarterly report on Form 10-Q of NS Group, Inc.
(the Registrant);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 Rules 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; andd.
    
    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
 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):
 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; andb.
    
    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: August 8, 2006
    By:
    /s/ Thomas J. DepenbrockThomas J. DepenbrockChief Financial Officer
NS Group, Inc.