EXHIBIT 31.2


                        ICY SPLASH FOOD & BEVERAGE, INC.
                  OFFICER'S CERTIFICATE PURSUANT TO SECTION 302

         I, Charles Tokarz, the Chief Financial Officer of Icy Splash Food &
Beverage, Inc., certify that:

         1.   I have reviewed this amended Form 10-QSB of Icy Splash Food &
              Beverage, 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 small business issuer as of, and
              for, the periods presented in this report;

         4.   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:

              (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 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;

              (b)  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;

              (c)  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

              (d)  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

         5.   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):

              (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
                   small business issuer'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 small
                   business issuer's internal control over financial reporting.

Date: April 14, 2004

/s/ Charles Tokarz
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    Charles Tokarz
    Chief Financial Officer