EXHIBIT  31.2

CERTIFICATION  OF  CFO

I,  LYNN  STRATFORD,  CERTIFY  THAT:

1.     I  HAVE  REVIEWED  THIS  QUARTERLY REPORT ON FORM 10-QSB OF MOUNTAIN OIL,
INC.;

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 THE 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 REGISTRANT AS
OF,  AND  FOR,  THE  PERIODS  PRESENTED  IN  THIS  REPORT;

4.     THE  REGISTRANT'S  OTHER  CERTIFYING OFFICER(S) 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)) AND INTERNAL CONTROL OVER FINANCIAL
REPORTING  (AS  DEFINED  IN  EXCHANGE ACT RULES 13A-15(F) AND 15D-15(F)) FOR THE
REGISTRANT  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 REGISTRANT, 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)     DESIGNED  SUCH INTERNAL CONTROL OVER FINANCIAL REPORTING, OR CAUSED
SUCH  INTERNAL  CONTROL  OVER  FINANCIAL  REPORTING  TO  BE  DESIGNED  UNDER OUR
SUPERVISION,  TO  PROVIDE  REASONABLE  ASSURANCE  REGARDING  THE  RELIABILITY OF
FINANCIAL  REPORTING  AND  THE  PREPARATION OF FINANCIAL STATEMENTS FOR EXTERNAL
PURPOSES  IN  ACCORDANCE  WITH  GENERALLY  ACCEPTED  ACCOUNTING  PRINCIPLES;

     (C)     EVALUATED THE EFFECTIVENESS OF THE REGISTRANT'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 REGISTRANT'S INTERNAL
CONTROL  OVER  FINANCIAL  REPORTING  THAT  OCCURRED DURING THE REGISTRANT'S MOST
RECENT  FISCAL QUARTER (THE REGISTRANT'S FOURTH FISCAL QUARTER IN THE CASE OF AN
ANNUAL  REPORT)  THAT  HAS  MATERIALLY  AFFECTED,  OR  IS  REASONABLY  LIKELY TO
MATERIALLY  AFFECT,  THE REGISTRANT'S INTERNAL CONTROL OVER FINANCIAL REPORTING;
AND

5.     THE  REGISTRANT'S OTHER CERTIFYING OFFICER(S) AND I HAVE DISCLOSED, BASED
ON  OUR  MOST RECENT EVALUATION OF INTERNAL CONTROL OVER FINANCIAL REPORTING, TO
THE  REGISTRANT'S  AUDITORS AND THE AUDIT COMMITTEE OF THE REGISTRANT'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  REGISTRANT'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 REGISTRANT'S INTERNAL CONTROL
OVER  FINANCIAL  REPORTING.


DATE:  MAY  17,  2004
                                          ______________________________________
                                          LYNN  STRATFORD
                                          CHIEF  FINANCIAL  OFFICER