**EXHIBIT
        31.1**
  **CERTIFICATION
        OF CHIEF FINANCIAL OFFICER PURSUANT TO**
 **SECTION
        302(a) OF THE SARBANES-OXLEY ACT OF 2002**
 
 I,
        Jonathan Rigbi , the Chief Financial Officer of DCI USA, Inc. (the “Company”),
        certify that:
  1.  I
        have
        reviewed this quarterly report on Form 10-QSB of the Company for the quarter
        ended September 30, 2007;
 
 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 Company as of, and for, the periods
        presented in this report;
 
 4.  I
        am
        responsible for establishing and maintaining disclosure controls and procedures
        (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the Company
        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 Company, 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 disclosure 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 Company'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 Company’s internal control over
        financial reporting that occurred during the Company’s most recent fiscal
        quarter (in the case of an annual report, the fourth fiscal quarter) that
        has
        materially affected, or is reasonably likely to materially affect, the Company’s
        internal control over financial reporting; and
 
 5.  I
        have
        disclosed, based on my most recent evaluation of internal control over financial
        reporting, to the Company’s auditors and the audit committee of the Company’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 Company’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 Company’s internal control over financial
        reporting.
 
 November
                  19, 2007Date:
                  May 21, 2007
              
              By:
              /s/
                  Jonathan RigbiName:
                  Jonathan Rigbi
                Title:
                  Chief Financial Officer
                (Principal
                  Financial and Accounting Officer)