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 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;




(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.





May
                12, 2006
            
            /s/
              Jian LiuJian
                LiuChief
                Financial Officer(Principal
                Financial Officer)