EXHIBIT 31.2

                                  CERTIFICATION


      I,  Anna M.  Morrison,  Chief  Accounting  Officer  of  American  Vantage
Companies, certify that:

1.    I have reviewed this report on Form 10-KSB of American Vantage Companies;

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 registrant as of, and for, the periods presented in this report;

4.    The small business issuer's other certifying officer 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)) [language
      intentionally omitted pursuant to SBC Release Nos. 33-8238 and 34-47986]
      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) [Language intentionally omitted pursuant to SBC Release Nos.
            33-8238 and 34-47986]

            (c) Evaluated the effectiveness of the registrant'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

            i.    (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 fourth 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.    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 the small business issuer's board of directors:

            i.    All significant deficiencies and material weaknesses in the
                  design of operation of internal control over financial
                  reporting which are likely to adversely affect the small
                  business issuer's ability to record, process, summarize and
                  report financial information; and

            ii.   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.


Dated:  April 12, 2006
                                          /s/ Anna M. Morrison
                                          --------------------------------------
                                          Anna M. Morrison,
                                          Chief Accounting Officer

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