Exhibit 31.2



PRINCIPAL FINANCIAL OFFICER

CERTIFICATION

PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

(18 U.S.C. 1350)



I, Steven P. Morrison, certify that:



|1. | I have reviewed this quarterly report for the fiscal quarter ended December 25, 2005 on Form 10-Q of The Money Tree Inc.;
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|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 in order 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 the report;
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|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 the report;
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|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-15e
and 15d-15e) for the registrant and have;
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| | 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;
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| | b. | 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
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| | c. | 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 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 officers and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrants
auditors and to the board of directors (or persons performing the equivalent functions):
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| | 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
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| | 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.
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|             |  |  |  |     |  |                            
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|Date: 2/8/06 |  |  |  | By: |  | /s/ Steven P. Morrison     
|             |  |  |  |     |  | Steven P. Morrison         
|             |  |  |  |     |  | Principal Financial Officer