Exhibit 31.2

CERTIFICATION

I, Gregory P. Jensen,
certify that:

|1. | I have reviewed this quarterly report on Form 10-QSB of WTC Industries, Inc.;
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|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 quarterly
          report;
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|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 registrant as
          of, and for, the periods presented in this quarterly report;
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|4. | The other certifying officer and I are responsible for establishing and
          maintaining disclosure controls and procedures (as defined in Exchange Act Rules
          13a-14 and 15d-14) for the registrant and have:
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| | 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 these entities, particularly
               during the period in which this quarterly report is being prepared;
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| | b) | 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 period covered by this
               report based on such evaluation; and
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| | c) | 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
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|5. | The other certifying officer 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):
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| | a) | all significant deficiencies in the design or operation of internal controls
               over financial reporting which are reasonably likely to adversely affect the
               registrants ability to record, process, summarize and report financial
               information; and
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| | 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.
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|Date:  April 20, 2004 | By: | /s/ Gregory P. Jensen
Chief Financial Officer
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