Exhibit 31.2     SECTION 302
CERTIFICATION

CERTIFICATION

I, Michael Rakusin, certify that:

|1. |  | I have reviewed this annual
      report of International Smart Sourcing, Inc. on Form 10-KSB for the period
      ended December 31, 2007;                                                                                                                                                                                                                                               
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|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;                                                        
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|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;                                                                
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|4. |  | The small business issuers other
      certifying officers 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 controls over financial reporting
      (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the small
      business issuer and have:
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|   |  | (a)                                                                                                                                                                                                                                                                                                                                                                                       
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|   |  | (b)                                                                                                                                                                                                                                                                                                                                                                                       
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|   |  | (c)                                                                                                                                                                                                                                                                                                                                                                                       
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|   |  | (d)                                                                                                                                                                                                                                                                                                                                                                                       
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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):                         
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|   |  | (a)                                                                                                                                                                                                                                                                                                                                                                                       
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|   |  | (b)                                                                                                                                                                                                                                                                                                                                                                                       



|March 12, 2008         
|-----------------------
|/s/ Michael Rakusin    
|Michael Rakusin        
|Chief Financial Officer

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