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

In  connection  with the Annual  Report of  Flanigan's  Enterprises,  Inc.  (the
"Company")  on Form 10-K for the year  ended  October  2, 2004 as filed with the
Securities and Exchange Commission of the date hereof (the "Report"), I, Jeffrey
D. Kastner,  Chief  Financial  Officer of the Company,  certify,  pursuant to 18
U.S.C.  ss. 1350, as adopted  pursuant to Section 906 of the Sarbanes- Oxley Act
of 2002 that to my knowledge and belief:

(1) The report 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 the 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
                                            Date: December 30, 2004