**Exhibit 31.2****CERTIFICATION**Certification of Chief Financial Officer, pursuant to Securities Exchange Act rules 13a-14(a) and15d-14(a) as adopted pursuant to Section 302 of the Sarbanes Oxley Act of 2002.I, Robert S. Stefanovich, certify that:1. I have reviewed this annual report on Form 10-KSB of Xcorporeal, Inc.;2. Based on my knowledge, this annual report does not contain any untrue statement of a materialfact or omit to state a material fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading with respect to the periodcovered by this annual report;3. Based on my knowledge, the financial statements, and other financial information included inthis annual report, fairly present in all material respects the financial condition, results ofoperations and cash flows of the small business issuer as of, and for, the periods presented inthis annual report;4. The small business issuer’s other certifying officer and I are responsible for establishing andmaintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15 and15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules13a-15(f) and 15d-15(f)) for the small business issuer and have:     a) designed such disclosure controls and procedures or cause such disclosure controls andprocedures to be designed under our supervision, to ensure that material information relating tothe small business issuer, including its consolidated subsidiaries, is made known to us by otherswithin those entities, particularly during the period in which this annual report is beingprepared;     b) designed such internal control over financial reporting, or caused such internal controlover financial reporting to be designed under our supervision, to provide reasonable assuranceregarding the reliability of financial reporting and the preparation of financial statements forexternal purposes in accordance with generally accepted accounting principles;     c) evaluated the effectiveness of the small business issuer’s disclosure controls andprocedures and presented in this report our conclusions about the effectiveness of the disclosurecontrols and procedures, as of the end of the period covered by this report based on suchevaluation; and     d) disclosed in this report any change in the small business issuer’s internal control overfinancial reporting that occurred during the small business issuer’s fourth fiscal quarter that hasmaterially affected, or its reasonably likely to materially affect, the small business issuer’sinternal control over financial reporting; and5. The small business issuer’s other certifying officer and I have disclosed, based on our mostrecent evaluation of internal control over financial reporting, to the small business issuer’sauditors and the audit committee of small business issuer’s board of directors (or personsperforming the equivalent functions):     a) all significant deficiencies and material weakness in the design or operation of internalcontrols over financial reporting which are reasonably likely to adversely affect the smallbusiness 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 asignificant role in the small business issuer’s internal controls over financial reporting; and   Date: April 16, 2007     /s/ ROBERT S. STEFANOVICH   Robert S. Stefanovich  Chief Financial Officer