Exhibit 31.2
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CERTIFICATION PURSUANT TO RULE 13a-15(e) OR 15d-15(e) OF THE SECURITIES EXCHANGE
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             ACT OF 1934, AS ADOPTED PURSUANT TO SECTION 302 OF THE
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                           SARBANES-OXLEY ACT OF 2002
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I, Tam Cheuk Ho, certify that:

1.       I have reviewed this annual report on Form 10-KSB of China Resources
         Development, Inc.;

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 year
         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 years 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 year in
         which this report is being prepared;

         b) evaluated the effectiveness of the small business issuer's
         disclosure controls and procedures and presented in this report our
         conclusion about the effectiveness of the disclosure controls and
         procedures, as of the end of the year covered by this report based on
         such evaluation; and

         c) 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 registrant'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 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.

Date:  March 30, 2004

/s/ Tam Cheuk Ho
Chief Financial Officer