**Exhibit
        31(b)**
 
 **Certification
        of**
 **Chief
        Financial Officer**
 **Of
        99¢ Only Stores**
 
  I,
        Robert
        Kautz, certify that:
 
 1.  
         I have reviewed this annual report on Form 10-K of 99¢ Only
        Stores;
 
 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(s) 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; and
 
 (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 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(s) 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; 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
        28, 2007
 
 By:   /s/
        Robert Kautz
 Robert
        Kautz
 Chief
        Financial Officer