Exhibit 31.2





**CFO
      CERTIFICATION**








I,
      Jian Liu, certify that:





1. I
      have reviewed this quarterly report on Form 10-QSB of China 3C Group;





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 small business issuer
      as
      of, and for, the periods presented in this report;





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:




(a) Designed
        such disclosure controls and procedures, or caused such disclosure controls
        and
        procedures to be designedunder 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;





(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
 
 (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; and
 
 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 small business
        issuer’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 small business issuer’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 small business issuer’s internal control over
          financial reporting.





August
                7, 2006
            
            /s/
                Jian LiuJian
                LiuChief
                Financial Officer(Principal
                Financial Officer)








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