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Exhibit 31.2

CERTIFICATION

I, James Plexman, Chief Financial Officer of Tao Minerals Ltd.,
certify that:

|1. | I have reviewed this quarterly report on Form 10-QSB of
      Tao Minerals Ltd.,                                                                                                                                                                                                                                                                                                                                      
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|2. | Based on my knowledge, this quarterly report does not
      contain any untrue statement of 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 quarterly report;                                                                  
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|3. | Based on my knowledge, the financial statements, and
      other financial information included in this quarterly 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 quarterly report;                                                                                   
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|4. | The registrant's other certifying officer and I are
      responsible for establishing and maintaining disclosure controls and
      procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for the
      registrant and have:                                                                                                                                                                               
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|   | b)                                                                                                                                                                                                                                                                                                                                                                                                                    
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|   | c)                                                                                                                                                                                                                                                                                                                                                                                                                    
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|5. | The registrant's other certifying officer and I have
      disclosed, based on our most recent evaluation, to the registrant's
      auditors and the audit committee of the registrant's board of directors
      (or persons performing the equivalent function):                                                                                                                                                   
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|   | a)                                                                                                                                                                                                                                                                                                                                                                                                                    
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|   | b)                                                                                                                                                                                                                                                                                                                                                                                                                    
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|6. | The registrant's other certifying officer and I have
      indicated in this quarterly report whether or not there were significant
      changes in internal controls or in other factors that could significantly
      affect internal controls subsequent to the date of our most recent
      evaluation, including any corrective actions with regard to significant
      deficiencies and material weaknesses.

Date: December 6, 2005.

/s/ James
PlexmanJames Plexman, Chief Financial Officer.

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