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                                  EXHIBIT 31.b
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                     CERTIFICATE OF CHIEF FINANCIAL OFFICER
            PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Theodore Misiewicz, certify that:

1. I have reviewed this Form 10-QSB for the period ended December 31, 2004, of
Morgan Beaumont, Inc. (the "Company");

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. The Company's other certifying officers and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in
EXCHANGE ACT RULES 13a-15 and 15d-15) for the Company and have:

         (a) Designed such disclosure controls and procedures 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) Evaluated the effectiveness of the Company's disclosure controls
         and procedures as of a date within 90 days prior to the filing date of
         this report (the "Evaluation Date"); and

         (c) Presented in this report our conclusions about the effectiveness of
         the disclosure controls and procedures based on our evaluation as of
         the Evaluation Date;

5. The Company's other certifying officers and I have disclosed, based on our
most recent evaluation, to the Company's auditors and the audit committee of
Company's board of directors (or persons performing the equivalent functions):

         (a) All significant deficiencies in the design or operation of internal
         controls which could adversely affect the Company's ability to record,
         process, summarize and report financial data and have identified for
         the Company's auditors any material weaknesses in internal controls;
         and

         (b) Any fraud, whether or not material, that involves management or
         other employees who have a significant role in the Company's internal
         controls; and

6. The Company's other certifying officers and I have indicated in this report
whether there were significant changes in internal controls or in other factors
that could significantly affect internal controls subsequent to the date of our
most recent evaluation, including any corrective actions with regard to
significant deficiencies and material weaknesses.

                                     /S/ THEODORE MISIEWICZ
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Date: February 8, 2005              Theodore Misiewicz, Chief Financial Officer
                                     and Director

* Provide a separate certification for each principal executive officer and
principal financial officer of the Company. See Rules 13a-14(a) and 15d-14(a).