EXHIBIT 31.2


Certification Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002


     I, Jay C. Leatherman, Jr., certify that:

     1. I have reviewed this quarterly report on Form 10-QSB of Avitar, 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 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 registrant'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 registrant 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  registrant,  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) Evaluated the effectiveness of the registrant'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

     c) Disclosed in this report any change in the registrant's internal control
over  financial  reporting  that occurred  during the  registrant's  most recent
fiscal quarter (the registrant's  fourth fiscal quarter in the case of an annual
report) that has  materially  affected,  or is  reasonably  likely to materially
affect, the registrant'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 the internal control over financial  reporting,
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 and material  weaknesses in the design or operation of
internal  controls  over  financial  reporting  which are  reasonably  likely to
adversely  affect the  registrant'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
registrant's internal control over financial reporting.


Date:  May 13, 2005                           /S/ JAY C. LEATHERMAN, JR.
                                              ---------------------------
                                              Jay C. Leatherman, Jr.
                                              Chief Financial Officer
                                              (Principal Accounting and
                                              Financial Officer)