Exhibit 31.2


                                CERTIFICATIONS


I, John Ballard, certify that:

1. I have reviewed this annual report on Form 10-KSB/A of
Worldwide Manufacturing USA, Inc.

2. Based on my knowledge, this annual 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  small
business issuer as of, and for, the periods presented in this report;

4. The small business issuer'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)) for  the  small
business issuer 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  small business issuer,
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) Omitted

   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 report based on such evaluation; and

   d) Disclosed in this 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 (the  small  business issuer's
fourth  fiscal  quarter in the case  of an  annual report) that has  materially
affected, or is reasonably  likely to  materially  affect, the  small business
issuer's internal control over financial reporting; and

5. The  small business issuer's other certifying  officer(s) and I have
disclosed,  based on  our most  recent  evaluation  of  internal  control  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 report financial information; and

   b) Any fraud, whether or not material, that involves management or other
other employees  who have a significant  role in  the  small business issuer's
internal control over financial reporting.



Date: February 10, 2004                           By: /s/     John Ballard
                                                         ---------------------
                                                               John Ballard
                                                 Principal Financial Officer and
								 Principal Accounting Officer