Exhibit 31.2

                               CERTIFICATION

I, Jackson Buch, Principal Accounting Officer of Manchester Inc., certify that:

1.   I have reviewed this quarterly report on Form 10-QSB of Manchester Inc.;

2.   Based on my knowledge, this quarterly report does not contain any untrue
     statement of 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.   I am 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 small business
     issuer and I have:

     a)   designed such disclosure controls and procedures 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 quarterly report is being prepared;

     b)   designed such internal control over financial reporting, or caused
          such disclosure control and procedures 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 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 quarterly
          report based on such evaluation; and

    d)    disclosed in this quarterly 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 that
          has materially affected, or is reasonably likely to materially
          affect, the small business issuer's internal control over financial
          reporting; and

5.        I have disclosed, based on my most recent evaluation of internal
          controls 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 reporting 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:  April 22, 2004


/s/ Jackson Buch
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Jackson Buch
Principal Accounting Officer