EXHIBIT 31.2

                                  CERTIFICATION


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

        1.     I have reviewed this 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:  January 3, 2005             /s/ Ian N. Bebbington
        ---------------             --------------------------------------------
                                    Ian Bebbington
                                    Chief Financial Officer
                                    (Principal Financial and Accounting Officer)