EXHIBIT 31.02

I, Stephen C. Travis, certify that:

1.    I have reviewed this quarterly report on Form 10-Q of
      EACO Corporation.

2.    Based on my knowledge, this annual 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 annual report;

3.    Based on my knowledge, the financial statements, and other
      financial information included in this annual 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
      annual report;

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-14 and 15d-14) for the registrant and we have:

      a)  designed such disclosure controls and procedures 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 annual
          report is being prepared;

      b)  evaluated the effectiveness of the registrant's
          disclosure controls and procedures as of a date within
          90 days prior to the filing date of this annual
          report (the "Evaluation Date"); and

      c)  presented in this annual report our conclusions
          about the effectiveness of the disclosure controls and
          procedures based on our evaluation as of the
          Evaluation Date;

5.    The registrant's other certifying officer and I have
      disclosed, based on our most recent evaluation, to the
      registrant's auditors and the audit committee of
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      registrant's board of directors (or persons performing the
      equivalent function):

      a)  All significant deficiencies in the design or
          operation of internal controls which could adversely
          affect the registrant's ability to record, process,
          summarize and report financial data and have
          identified for the registrant's auditors any material
          weaknesses in internal controls; and

      b)  any fraud, whether or not material, that involves
          management or other employees who have a significant
          role in the registrant's internal controls; and

6.    The registrant's other certifying officer and I have
      indicated in this annual report whether or not there
      were significant changes in internal controls or in other
      factors that could significantly affect internal controls
      subsequent to the date of our most recent evaluation,
      including any corrective actions with regard to
      significant deficiencies and material weaknesses.


Date: September 2, 2004
                              /s/ Stephen C. Travis
                              Stephen C. Travis
                              Director of Finance
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