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**EXHIBIT        31.2**

**CERTIFICATION**

| 1. | I                  have reviewed this quarterly report on Form 10-QSB of DIRT Motor                  Sports,                  Inc. |
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| 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                  quarterly report; |
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| 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; |
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| 4. | The                  registrant's other certifying officers 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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| 5. | The                  registrant's other certifying officers and I have disclosed, based                  on our                  most recent evaluation, to the registrant's auditors and the audit                  committee of registrant's board of directors (or persons performing                  the                  equivalent functions): |
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| 6. | The                  registrant's other certifying officers 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. |
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| Date:  November                  14, 2007 | /s/                  Brian Carter        |   |
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|                                                | Brian                  Carter,           |
|                                                | Chief                  Financial Officer |

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