**Exhibit      31.2**

**Certification      of Chief Financial Officer pursuant to Securities Exchange Act Rules 13a-14(a)      and **

**15d-14(a)**
**as      adopted pursuant to Section 302 of the Sarbanes-Oxley Act of      2002.**

| 1.     | I                have reviewed this quarterly report on Form 10-QSB of Skystar                Bio-Pharmaceutical Company; |
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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 small                business issuer as of, and for, the periods presented in this quarterly                report; |
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| 4.     | The                small business issuer's other certifying officer(s) 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)) for the small                business issuer 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 small business issuer,                    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; |
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|  | (b)     | Evaluated                    the effectiveness of the small business issuer'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 |
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|  | (c)     | Disclosed                    in this report any change in the small business issuer's internal                    control                    over financial reporting that occurred during the small business                    issuer's                    most recent fiscal quarter (the small business issuer's fourth                    fiscal                    quarter in the case of an annual report) that has materially                    affected, or                    is reasonably likely to materially affect, the small business                    issuer's                    internal control over financial reporting. |
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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)     | 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 small business issuer'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 small business issuer's                    internal control over financial reporting. |
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|  Dated:                 August 13, 2007             |   |   |   |
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| /s/                Erna Gao                                   |   |   |   |
| Erna                GaoChief                Financial Officer |   |   |   |

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