EXHIBIT
31.2






CERTIFICATION


PURSUANT
TO SECTION


302
OF THE SARBANES OXLEY ACT













I, XiaoLin Liu, certify that:






(1) I
have reviewed this annual report on Form 10-Q of Greater China Media and
Entertainment Corp.;




(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(s)  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:






(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)    *;






(c)    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




(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 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(s)  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  (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.








Greater
      China Media and Entertainment Corp.February
      20, 2009
                By:
                /s/XiaoLin
    LiuXiaoLin
      LiuChief
      Financial Officer






*
Indicates material omitted in accordance with SEC Release Nos. 33-8238 and
34-47986.