Fine-grained visual categorization aims to recognize objects from different sub-ordinate categories, which is a challenging task due to subtle visual differences between images. It is highly desired to identify discriminative regions while achieving highly non-linear compact representation for fine-grained visual categorization. However, existing methods either rely on manually defined part-based annotations to indicate the distinctive regions or operate on longitudinal vectors to capture the non-linear information, which may lose important spatial layout information. In this paper, we propose the Attentional Kernel Encoding Networks (AKEN) for fine-grained visual categorization. Specifically, the AKEN aggregates feature maps from the last convolutional layer of ConvNets to obtain a holistic feature representation. By Fourier embedding, it encodes features from both the longitudinal and transverse directions, which largely retains the spatial layout information. Moreover, we incorporate a Cascaded Attention (Cas-Attention) module to highlight local regions that distinguish among subordinate categories, enabling the AKEN to extract the most discriminative features. Working in conjunction with the attention mechanism, the proposed AKEN combines the strengths of ConvNets and kernels for non-linear feature learning, which can establish discriminative and descriptive feature representations for fine-grained image categorization. Experiments on three benchmark datasets show that the proposed AKEN delivers highly competitive performance, surpassing most existed methods and achieving state-of-the-art results.