Exhibit 31(b)

CERTIFICATION OF
PRINCIPAL FINANCIAL OFFICER PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002

I, Venerando J. Indelicato, certify
that:

1.       
          I have reviewed this Annual Report on Form 10-KSB for the year ended June 30,
          2006 of DRYCLEAN USA, 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 small business issuer as
          of, and for, the periods presented in this report;

4.       
          The small business issuer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)) for the small
          business issuer 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 small business issuer, 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 small business issuer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 small business issuers           internal control over financial
reporting that occurred during the small           business issuers most recent
fiscal quarter (the small business           issuers fourth fiscal quarter in the
case of an annual report) that has           materially affected, or is reasonably likely
to materially affect, the small           business issuers internal control over
financial reporting; and
| | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



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5.       
          The small business issuers other certifying officer(s) and I have
          disclosed, based on our most recent evaluation of internal control over
          financial reporting, to the small business issuers auditors and the audit
          committee of the small business issuer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 small business issuer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 small business issuers internal control           over financial
reporting.
| | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Date: September 26, 2006

| |                                          
| | -----------------------------------------
| | /s/ Venerando J. Indelicato              
| |                                          
| | Venerando J. Indelicato                  
| | Treasurer and Principal Financial Officer