EXHIBIT 31(b)

                                CERTIFICATION OF
                             CHIEF FINANCIAL OFFICER
                             OF 99 CENTS ONLY STORES

I,  Andrew  Farina,  certify  that:


1.   I  have reviewed this annual report on Form 10-K/A of 99 Cents Only Stores;

2.   Based  on  my  knowledge,  this  annual  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  annual  report;

3.   Based  on  my  knowledge,  the  financial  statements,  and other financial
     information  included in this annual 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 annual report;

4.   The  registrant's  other  certifying  officers  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:

     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  annual  report  is  being  prepared;  and

     b.   Evaluated  the  effectiveness  of the registrant's disclosure controls
          and  procedures  and  presented  in this annual report our conclusions
          about  the effectiveness of the disclosure controls and procedures, as
          of  the  end of the period covered by this annual report based on such
          evaluation;  and

     c.   Disclosed  in  this  annual  report  any  change  in  the registrant's
          internal  control  over  financial  reporting that occurred during the
          registrant's fourth fiscal quarter 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 officers 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:  April 2, 2004


     By:  /s/  Andrew Farina
         -----------------------------------
               Andrew Farina
               Chief Financial Officer



<PAGE>