**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:
              April
                  2, 2007
 
 By:
              /s/
                  Robert Kautz
 Robert Kautz
 Chief Financial Officer