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| 1. | I                have reviewed this quarterly report on Form 10-QSB of International                Commercial Television Inc.; |
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| 2. | Based                on my knowledge, this  report does not contain any untrue                statement of 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 officer and I am responsible for                establishing and maintaining disclosure controls and procedures (as                defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal                control 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) | 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) | designed                such internal 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; |
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|   | c) | 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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|   | d) | 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 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 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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|   | Date: | November                14, 2007 |
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|   | Signed: | /s/                Karl Redekopp       |
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|   |    | Chief                Financial Officer |

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