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:  July 15, 2004





/s/ Jackson Buch

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Jackson Buch

Principal Accounting Officer