Exhibit 31.2

CERTIFICATION

I,
Jeffrey G. McGonegal, Senior Vice President - Finance and Chief Financial Officer certify
that:

1.                 I
have reviewed this annual report on Form 10-KSB of Advanced Nutraceuticals,
          Inc. (the Small Business Issuer);

2.                 Based
on my knowledge, this 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 circumstances under which such statements were made, not
          misleading with respect to the period covered by this report;

3.                 Based
on my knowledge, the financial statements, and other financial information
          included in this report, fairly present in all material respects the financial
          condition, results of operations and cash flows of the Small Business Issuer as
          of, and for, the periods presented in this report;

4.                 The
Small Business Issuers other certifying officers and I are responsible
          for establishing and maintaining disclosure controls and procedures (as defined
          in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the Small Business Issuer
          [language omitted in accordance with SEC transition instructions contained in
          SEC Release 34-47986] and have:

| | a) | Designed
such disclosure controls and procedures, or caused such disclosure
               controls and procedures to be designed under our supervision, to ensure
that                material information relating to the Small Business Issuer, including
its                consolidated subsidiaries, is made known to us by others within those
entities,                particularly during the period in which this report is being
prepared;
| | -- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | b) | [Paragraph
omitted in accordance with SEC transition instructions contained in                SEC
Release 34-47986]
| | -- | -------------------------------------------------------------------------------------------------------------------

| | c) | Evaluated
the effectiveness of the Small Business Issuers disclosure                controls
and procedures and presented in this report our conclusions about the
               effectiveness of the disclosure controls and procedures, as of the end of
the                period covered by this report based on such evaluation; and
| | -- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | d) | Disclosed
in this report any change in the Small Business Issuers internal
               control over financial reporting that occurred during the Small Business
               Issuers most recent fiscal quarter (the Small Business Issuers
               fourth fiscal quarter in the case of an annual report) that has materially
               affected, or is reasonably likely to materially affect, the Small Business
               Issuers internal control over financial reporting; and
| | -- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

5.
       
               The Small Business Issuers other certifying officers and I have
disclosed,                based on our most recent evaluation of internal control over
financial                reporting, to the Small Business Issuers auditors and the
audit committee                of the Small Business Issuers board of directors (or
persons performing                the equivalent functions):

| | (a) | All
significant deficiencies and material weaknesses in the design or operation
               of internal control over financial reporting which are reasonably likely
to                adversely affect the Small Business Issuers ability to record,
process,                summarize and report financial information; and
| | --- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | (b) | Any
fraud, whether or not material, that involves management or other employees
               who have a significant role in the Small Business Issuers internal
control                over financial reporting.
| | --- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|                          |                                                                                                                          
|------------------------- | -------------------------------------------------------------------------------------------------------------------------
|Date:    January 13, 2006 | By: /s/ Jeffrey G. McGonegal
    Jeffrey G. McGonegal
    Senior Vice President - Finance and
    Chief Financial Officer

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