<DOCUMENT>
<TYPE>EX-32.2
<SEQUENCE>5
<FILENAME>ex32-2.txt
<TEXT>

32.2 CERTIFICATION  PURSUANT TO 18 U. S. C. SECTION 1350, AS ADOPTED PURSUANT TO
     SECTION 906 OF THE SARBANES- OXLEY ACT OF 2002

In connection with the Quarterly  Report of Flanigan's  Enterprises,  Inc., (the
"Company")  on Form 10-Q for the period  ended April 1, 2006,  as filed with the
Securities and Exchange Commission of the date hereof (the "Quarterly  Report"),
I, Jeffrey D. Kastner, Chief Financial Officer of the Company, certify, pursuant
to 18 U.S.C. SS.1350, as adopted pursuant to ss.906 of the Sarbanes-Oxley Act of
2002, that:

1)  This  Quarterly  Report  on  Form  10-Q  of  the  Company,   to  which  this
certification is attached as an Exhibit, fully complies with the requirements of
section 13 (a) or 15(d) of the Securities Exchange Act of 1934; and

2) The information  contained in this Quarterly Report fairly  presents,  in all
material  respects,  the  financial  condition  and results of operations of the
Company.

                                     /s/  Jeffrey D. Kastner
                                     --------------------------------
                                     Name:    Jeffrey D. Kastner
                                     Chief Financial Officer and Secretary
                                     Date:    May 16, 2006


                                       33


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</DOCUMENT>
