Exhibit
      31.2


**CERTIFICATION
      PURSUANT TO RULE 13a-14(a)/**


**15d-14(a)
      OF THE SECURITIES EXCHANGE ACT OF 1934,**


**AS
      ADOPTED PURSUANT TO SECTION 302**


**OF
      THE SARBANES-OXLEY ACT OF 2002**




I,
      Brian
      Gallagher, Chairman of the Board (Acting Principal Financial Officer), certify
      that:





1.      I
      have reviewed this annual report on Form 10-KSB of IMCOR Pharmaceutical
      Co.;





2.      Based
      on my knowledge, this 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 and I 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)      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





(c)      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 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 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 employees
      who
      have a significant role in the small business issuer’s internal control over
      financial reporting.








/s/
      Brian Gallagher


Brian
      Gallagher


Chairman
      of the Board (Acting Principal Financial Officer)





Date:
      April 17, 2006