Exhibit 31.2
                                  Certification


I, Richard Rallo, certify that:

1.   I have reviewed this  quarterly  report on Form 10-QSB of American  Medical
     Alert Corp.;

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
     principals;

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 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,

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     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 14, 2004
                                      /s/ Richard Rallo
                                   --------------------------------------------
                                          Richard Rallo
                                          Chief Financial Officer


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