**Exhibit 31.2**

**Certification ofCFO Pursuant toSecurities Exchange Act Rules 13a-14(a) and 15d-14(d)as Adopted Pursuant toSection 302 of the Sarbanes-Oxley Act of 2002**

I, Peter Kies, Chief Financial Officer of InovioBiomedical Corporation, certify that:

1.                 Ihave reviewed this annual report on Form 10-K for the year ended December 31,2006 of Inovio Biomedical Corporation;

2.                 Basedon my knowledge, this report does not contain any untrue statement of amaterial fact or omit to state a material fact necessary to make the statementsmade, in light of the circumstances under which such statements were made, notmisleading with respect to the period covered by this report;

3.                 Basedon my knowledge, the financial statements, and other financial information includedin this annual report, fairly present in all material respects the financialcondition, results of operations and cash flows of the registrant as of, andfor, the periods presented in this report;

4.                 Theregistrant’s other certifying officer and I are responsible for establishingand maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-14and 15d-14) for the registrant and we have:

a.                 Designedsuch disclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure that materialinformation relating to the registrant, including its consolidatedsubsidiaries, is made known to us by others within those entities, particularlyduring the period in which this report is being prepared;

b.                Designedsuch internal controls over financial reporting, or caused such internalcontrols over financial reporting to be designed under our supervision, toprovide reasonable assurance regarding the reliability of financial reportingand the preparation of financial statements in accordance with U.S. generallyaccepted accounting principles;

c.                 Evaluatedthe effectiveness of the registrant’s disclosure controls and procedures andpresented 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.                Disclosedin this report any change in the registrant’s internal control over financialreporting that occurred during the registrant’s most recent fiscal quarter (theregistrant’s fourth fiscal quarter in the case of an annual report) that hasmaterially affected or is reasonably likely to materially affect, theregistrant’s internal control over financial reporting; and

5.                 Theregistrant’s other certifying officer and I have disclosed, based on our mostrecent evaluation, to the registrant’s auditors and the audit committee of theregistrant’s board of directors (or persons performing the equivalentfunctions):

a.                 Allsignificant deficiencies and material weaknesses in the design or operation ofinternal control over financial reporting which are reasonably likely toadversely affect the registrant’s ability to record, process, summarize andreport financial information; and

b.                Anyfraud, whether or not material, that involves management or other employees whohave a significant role in the registrant’s internal controls over financialreporting.

| Date: March 16, 2007 |   | /s/ Peter Kies                      |
|---------------------------|--------|-------------------------------------|
| ** **                |   | Peter Kies  Chief Financial Officer |

 

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