**EXHIBIT 31.2**

CHIEF FINANCIALOFFICER CERTIFICATION PURSUANT TOEXCHANGE ACT RULE 13a-14(a)

I, John H. Jungbauer,certify that:

1.             I have reviewed this annual report on Form 10-KSBfor the fiscal year ended April 30, 2006, of MedicalCV, Inc.;

2.             Based on my knowledge, this report does not contain anyuntrue statement of a material fact or omit to state a material fact necessaryto make the statements made, in light of the circumstances under which suchstatements were made, not misleading with respect to the period covered by thisreport;

3.             Based on my knowledge, the financial statements, andother financial information included in this report, fairly present in allmaterial respects the financial condition, results of operations and cash flowsof the small business issuer as of, and for, the periods presented in thisreport;

4.             The small business issuer’s other certifying officer(s) andI are responsible for establishing and maintaining disclosure controls andprocedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))for the small business issuer and have:

a) Designed such disclosure controls and procedures orcaused such disclosure controls and procedures to be designed under oursupervision, to ensure that material information relating to the small businessissuer, including its consolidated subsidiaries, is made known to us by otherswithin those entities, particularly during the period in which this report isbeing prepared;

b) Evaluated the effectiveness of the small businessissuer’s disclosure controls and procedures and presented in this report ourconclusions 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

c) Disclosed in this report any change in the smallbusiness issuer’s internal control over financial reporting that occurredduring the small business issuer’s most recent fiscal quarter (the smallbusiness issuer’s fourth fiscal quarter in the case of an annual report) thathas materially affected, or is reasonably likely to materially affect, thesmall business issuer’s internal control over financial reporting; and

5.             The small business issuer’s other certifying officer(s) andI have disclosed, based on our most recent evaluation of internal control overfinancial reporting, to the small business issuer’s auditors and the auditcommittee of small business issuer’s board of directors (or persons performingthe equivalent functions):

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a) All significant deficiencies and materialweaknesses in the design or operation of internal control over financialreporting which are reasonably likely to adversely affect the small businessissuer’s ability to record, process, summarize and report financialinformation; and

b) Any fraud, whether or not material, that involvesmanagement or other employees who have a significant role in the small businessissuer’s internal control over financial reporting.
| Dated: July 20, 2006 | By:    | /s/ John H. Jungbauer           |
|---------------------------|--------|---------------------------------|
|                      |   | John H. Jungbauer               |
|                      |   | Principal Financial Officer and |
|                      |   | Principal Accounting Officer    |

 

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