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:  May 5, 2005

                                           /s/ Anna M. Morrison
                                           -------------------------------------
                                           Anna M. Morrison,
                                           Chief Accounting Officer