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 Annual Report of Flanigan's  Enterprises,  Inc.,
(the  "Company") on Form 10-Q for the period ended  September 30, 2006, 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 ss.906 of the Sarbanes-Oxley Act of
2002, that:

1)    This  Annual   Report  on  Form  10-K  of  the  Company,   to  which  this
      certification  is attached as an Exhibit,  (the  "Annual  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 this Annual 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: December 29, 2006