Exhibit31.2

CERTIFICATION PURSUANT TO SECTION 302(a) OF THESARBANES-OXLEY ACT OF 2002

I, James Lowe, certify that:

I have reviewed this quarterly report of thestreetTRACKS® Gold Trust("Trust");

Based on my knowledge, thisreport does not contain any untrue statement of a material fact or omitto state a material fact necessary to make the statements made, inlight of the circumstances under which such statements were made, notmisleading with respect to the period covered by this report;

Based on my knowledge, the financial statements, and other financialinformation included in this report, fairly present in all materialrespects the financial condition, results of operations and cash flowsof the registrant as of, and for, the periods presented in thisreport;

The other certifying officer and I are responsible forestablishing and maintaining disclosure controls and procedures (asdefined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for theregistrant and have:

a. Designed such disclosure controls andprocedures, or caused such disclosure controls and procedures to bedesigned under our supervision, to ensure that material informationrelating to the registrant, including its consolidated subsidiaries, ismade known to us by others within those entities, particularly duringthe period in which this report is being prepared;

b. Evaluatedthe effectiveness of the registrant's disclosure controls andprocedures and presented in this report our conclusions about theeffectiveness of the disclosure controls and procedures, as of the endof the period covered by this report based on such evaluation; and

c. Disclosed in this report any change in the registrant'sinternal control over financial reporting that occurred during theregistrant's most recent fiscal quarter (the registrant'sfourth fiscal quarter in the case of an annual report) that hasmaterially affected, or is reasonably likely to materially affect, theregistrant's internal control over financial reporting; and

The other certifying officer and I have disclosed, based on our mostrecent evaluation of internal control over financial reporting, to theregistrant's, World Gold Trust Services, LLC's and WorldGold Council's auditors and the audit committee of World GoldCouncil's board of directors (or persons performing theequivalent functions):

a. All significant deficiencies andmaterial weaknesses in the design or operation of internal control overfinancial reporting which are reasonably likely to adversely affect theregistrant's ability to record, process, summarize and reportfinancial information; and

b. Any fraud, whether or notmaterial, that involves persons who have a significant role in theregistrant's internal control over financialreporting.

Date: February 18, 2005

/s/ JamesLowe*            

James Lowe** ChiefFinancial Officer and Treasurer(principal financial officer)

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| *  | The originally executed copy of this Certification will bemaintained at the Sponsor's offices and will be made availablefor inspection upon request. |

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| **  | The Registrant is a trustand Mr. Lowe is signing in his capacity as an officer of World GoldTrust Services, LLC, the Sponsor of theRegistrant. |

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