**EXHIBIT      31.2**

**CERTIFICATION      OF CFO PURSUANT TO**

**SECURITIES      EXCHANGE ACT RULES 13A-14 AND 15D-14**

**AS      ADOPTED PURSUANT TO**

**SECTION      302 OF THE SARBANES-OXLEY ACT OF 2002**

| 2.                Based on my knowledge, this quarterly 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 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-15(e) and 15d-15(e)) for the registrant                and have: |
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| (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 quarterly                report is                being prepared; |
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| (b)                Evaluated the effectiveness of the registrant's disclosure controls                and                procedures and presented in this quarterly 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 |
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| (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 |
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| 5.                The registrant's other certifying officer and I have disclosed, based                on                our most recent evaluation of 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): |
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| (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 registrant's ability to                record,                process, summarize and report financial information;                and |
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| (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. |
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|                                 | **IR                BIOSCIENCES HOLDINGS, INC.** |
|                            |                                        |                                                                                                                                                                                                                                                                                                                                                         |
| Date:                August 14, 2007 | By:                                    | /s/ John                N.                Fermanis                                                                |
|                                 | John                N. Fermanis                  |
|                                 | Chief                Financial Officer           |