I, Thomas McAleer, certify that:

I have  reviewed this Form 10-KSB Annual Report under section 13 or 15(d) of the
Securities  Exchange  Act of 1934 for the fiscal  year  ended  June 30,  2004 of
FinancialConent, Inc.;

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;

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 small business issuer as
of, and for, the periods presented in this report;

The small business  issuer'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))  and  internal  control  over
financial  reporting (as defined in Exchange Act Rules  13a-15(f) and 15d-15(f))
for the small business issuer and have:

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 small  business  issuer,  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;

Designed such internal control over financial reporting, or caused such internal
control  over  financial  reporting  to be designed  under our  supervision,  to
provide reasonable  assurance  regarding the reliability of financial  reporting
and the preparation of financial  statements for external purposes in accordance
with generally accepted accounting principles;

Evaluated the effectiveness of the small business issuer'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

Disclosed  in this  report any change in the small  business  issuer's  internal
control  over  financial  reporting  that  occurred  during  the small  business
issuer's most recent fiscal quarter (the small business  issuer's  fourth fiscal
quarter in the case of an annual  report) that has  materially  affected,  or is
reasonably  likely to materially  affect,  the small business  issuer's internal
control over financial reporting; and

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The small business  issuer's other  certifying  officer(s) and I have disclosed,
based  on  our  most  recent  evaluation  of  internal  control  over  financial
reporting,  to the small business  issuer's  auditors and the audit committee of
the small  business  issuer's  board of  directors  (or persons  performing  the
equivalent functions):

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 small  business  issuer's  ability  to  record,  process,
summarize and report financial information; and

Any fraud, whether or not material,  that involves management or other employees
who have a significant role in the small business issuer's internal control over
financial reporting.

Date: September 29, 2004

/s/ THOMAS MCALEER
-----------------------------
Thomas McAleer,
Controller