EXHIBIT 99.2

                                  CERTIFICATION
                                  -------------

      I,  Martin-Luis  Becerra,  certify  that:

1.    I  have reviewed this quarterly report on Form 10-QSB of ITS Networks Inc.
      for  the  three  month  period  ended  December  31,  2002;

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

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

4.   The  registrant's  other  certifying  officers  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 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
              quarterly report  is  being  prepare

          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 quarterly  report  (the  "Evaluation  Date");  and

          c)  presented  in  this  quarterly  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 officers and I have disclosed, based on
     our  most  recent  evaluation,  to  the registrant's auditors and the audit
     committee  of  registrant's  board  of directors (or persons performing the
     equivalent  functions):

          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


<PAGE>

6.   The  registrant's  other  certifying  officers and I have indicated in this
     quarterly 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.


February  19,  2003

                                   By:/s/Martin-Luis Becerra
                                      ------------------------------------------
                                        Martin-Luis  Becerra
                                        Chief  Financial  and Accounting Officer