Exhibit
                  31.3
  RULE
                  13a-14(a)/15d-14(a) CERTIFICATION
 
 
 I,
                  Stephen R. Anastasio, certify that:
 
 1.  I have
                  reviewed this annual report on Form 10-K of Value Line, Inc;
 
 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 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 report is being prepared;
 
 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
 
 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 (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 officers and I have disclosed, based on our
                                         most recentevaluation
                                         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
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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.
 
 Date:
                                         July 29, 2005
                                  By:

                                  /s/ Stephen
                                         R. AnastasioStephen R. AnastasioChief
                                         Financial Officer
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