EXHIBIT 

31.2 

CERTIFICATIONS 

 

I, Jay Isco, certify that: 

 

1. I have reviewed this quarterly report on Form 10-QSB of Aberdeen IdahoMining Company (the "Company") for the quarterly period ended September 30,2004.

 

2. Based on my knowledge, this quarterly report does not contain any untruestatement of a material fact or omit to state a material fact necessary to makethe statements made, in light of circumstances under which such statements weremade, not misleading with respect to the period covered by the quarterly report;and 

 

3. Based on my knowledge, the financial statements, and other financialinformation included in this quarterly report, fairly present in all materialrespects the financial condition, results of operations and cash flows of theCompany as of, and for, the periods presented in the quarterly report. 

 

4. The registrant's other certifying officer(s) and I am responsible forestablishing and maintaining disclosure controls and procedures (as defined inExchange Act Rules 13a-14 and 15d-14) for the Company and have: 

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a) designed such disclosure controls and procedures, or caused suchdisclosure controls and procedures to be designed under our supervision, toensure that material information relating to the Company, including itsconsolidated subsidiaries, is made known to us by others within those entities,particularly during the period in which the quarterly report is being prepared;	

 

b) evaluated the effectiveness of the Company's disclosure controls andprocedures and presented in the quarterly report our conclusions about theeffectiveness of the disclosure controls and procedures, as of the end of theperiod covered by the quarterly report based on such evaluation; and 

 

c) disclosed in the quarterly report any change in the Company's internalcontrol over financial reporting that occurred during the Company's most recentfiscal quarter that has materially affected, or is reasonably likely tomaterially affect, the Company's internal control over financial reporting; 

5. The registrant's other certifying officer(s) and I have disclosed, basedon our most recent evaluation of internal control over financial reporting, tothe Company's auditors and the audit committee of Company's board of directors(or persons performing the equivalent functions); 

 

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

 

b) any fraud, whether or not material, that involves management or otheremployees who have a significant role in the Company's internal controls overfinancial reporting. 

| Dated: November 15, 2004   |  By: /s/ Jay Isco                                          |
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|                            | Jay Isco, Interim Chief Financial Officer                                                                                                                                                                                                                                    |