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                                                                    Exhibit 99.2



                           CERTIFICATION PURSUANT TO
                            18 U.S.C. SECTION 1350,
                            AS ADOPTED PURSUANT TO
          	SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

          I, Jason F. Griffith, certify that:

          1.I have reviewed this annual report  on  Form  10-KSB  of NUTEK INC.

          2.Based  on  my  knowledge,  this annual 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 annual report;

          3.Based  on  my  knowledge,  the  financial   statements,  and  other
          financial information included in this annual 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 annual report;

          4.The registrant's other certifying officer and I are responsible for
          establishing and  maintaing disclosure  controls and  procedures  (as
          defined in Exchange Act Rules 13a-14 and 15d-14) for  the  registrant
	  and have:

          a)designed  such disclosure controls and procedures  to  ensure  that
          material  information  relating  to  the  registrant,  including  its
          consolidated subsidiaries, is made known to us by others within those
          entities, particularly  during the period in which this annual report
          is being prepared;

          b) evaluated  the  effectiveness   of   the  registrant's  disclosure
          controls and procedures as of a date within  90  days  prior  to  the
          filing date of this annual report (the "Evaluation Date"); and

          c) presented   in  this  annual  report  our  conclusions  about  the
          effectiveness of  the disclosure controls and procedures based on our
          evaluation as of the Evaluation Date;

          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 functions):

          a) all  significant  deficiencies  in  the  design  or  operation  of
          internal  controls which  could  adversely  affect  the  registrant's
          ability to  record, process, summarize, and report financial data and
          have identified for the registrant's auditors any material weaknesses
          in internal controls; and

          c) any fraud,  whether  or  not material, that involves management or
          other  employees  who have a significant  role  in  the  registrant's
          internal controls; and

          6. The registrant's  other certifying officer and I have indicated in
          this annual 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.


                    Dated: March 28, 2003
					   /s/ Jason F. Griffith
                                          Chief Financial Officer