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 Form 10-QSB of Icy Splash Food & Beverage,
Inc.;

            2. Based on my knowledge, this quarterly 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 quarterly 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
quarterly 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) 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 quarterly
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 quarterly report our
conclusions about the effectiveness of the disclosure controls and procedures,
as of the end of the period covered by this quarterly report based on such
evaluation; and

            (d) Disclosed in this quarterly 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 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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            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: May 16, 2005

                                                  /s/ Charles Tokarz
                                               --------------------------------
                                               Charles Tokarz
                                               Chief Financial Officer