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))
         for the small business issuer and have:

                  i.       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;

                  ii.      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

                  iii.     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:  October 24, 2003
                                                      /s/ Anna M. Morrison
                                                      --------------------
                                                      Anna M. Morrison,
                                                      Chief Accounting Officer