EXHIBIT 31.2
                                  CERTIFICATION

I, Ian Bebbington, Chief Financial Officer of International DisplayWorks,  Inc.,
certify that:

1. I have reviewed this amended  annual  report of  International  DisplayWorks,
   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) Omitted.;

          (c)  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

          (d) 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 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  control 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.


Dated: February 26, 2004                                /s/ Ian Bebbington
                                                        ------------------------
                                                        Ian Bebbington
                                                        Chief Financial Officer
                                                        (Principal Financial and
                                                        Accounting Officer)