EXHIBIT 31.2

                           SECTION 302
             CERTIFICATION OF CHIEF FINANCIAL OFFICER


     I, John S. Girvan, certify that:

     1.     I have reviewed this quarterly report on Form 10-QSB of Twinview,
Inc.;

     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, the 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 the small business issuer's board of directors (or persons
performing the equivalent functions):


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     (a)    all significant deficiencies 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.



Date: October 28, 2003
                                      /s/ John S. Girvan
                                     ________________________________________
                                     John S. Girvan, Chief Financial Officer