**Exhibit31.2**

 

**CERTIFICATIONS**

 

I, Diane J. Ryan, Chief Financial Officer of ImplantSciences Corporation, certify that:

(1) I have reviewed this quarterly report on Form10-QSB/A Amendment No. 1 of Implant Sciences Corporation;

(2) Based on my knowledge, this report does notcontain any untrue statement of a material fact or omit to state a materialfact necessary to make the statements made, in light of the circumstances underwhich such statements were made, not misleading with respect to the period coveredby this report; 

(3) Based on my knowledge, the financial statements,and other financial information included in this report, fairly present in allmaterial respects the financial condition, results of operations and cash flowsof the small business issuer as of, and for, the periods presented in thisreport; 

(4) The small business issuer's other certifyingofficer(s) and I are responsible for establishing and maintaining disclosurecontrols and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) and internal control over financial reporting (as defined inExchange Act Rules 13a-15(f) and 15d-15(f)) for the small business issuer andhave: 

(a) Designed suchdisclosure controls and procedures, or caused such disclosure controls and proceduresto be designed under our supervision, to ensure that material informationrelating to the small business issuer, including its consolidated subsidiaries,is made known to us by others within those entities, particularly during theperiod in which this report is being prepared; 

(b) Designed suchinternal control over financial reporting, or caused such internal control overfinancial reporting to be designed under our supervision, to provide reasonableassurance regarding the reliability of financial reporting and the preparationof financial statements for external purposes in accordance with generallyaccepted accounting principles; 

(c) Evaluated theeffectiveness of the small business issuer's disclosure controls and proceduresand presented in this report our conclusions about the effectiveness of thedisclosure controls and procedures, as of the end of the period covered by thisreport based on such evaluation; and 

(d) Disclosed in thisreport any change in the small business issuer's internal control overfinancial reporting that occurred during the small business issuer's mostrecent fiscal quarter (the small business issuer's fourth fiscal quarter in thecase of an annual report) that has materially affected, or is reasonably likelyto materially affect, the small business issuer's internal control overfinancial reporting; and 

(5) The small business issuer's other certifyingofficer(s) and I have disclosed, based on our most recent evaluation ofinternal control over financial reporting, to the small business issuer'sauditors and the audit committee of the small business issuer's board ofdirectors (or persons performing the equivalent functions): 

(a) All significantdeficiencies and material weaknesses in the design or operation of internalcontrol over financial reporting which are reasonably likely to adverselyaffect the small business issuer's ability to record, process, summarize andreport financial information; and 

(b) Any fraud, whether ornot material, that involves management or other employees who have asignificant role in the small business issuer's internal control over financialreporting. 

 
|   | Date: June 29,  2005 |
|--------|---------------------------|
|   |                      |
|   | /s/ Diane J. Ryan         |   |
|   | Diane J. Ryan             |
|   | Chief Financial  Officer  |

 

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