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Exhibit 12.2

CERTIFICATION

I, Darcy Krell, Secretary and Chief Financial Officer, of
  Gemstar Resources Ltd., certify that:

|1. | I have reviewed this annual
        report on Form 20-F of Gemstar Resources Ltd.;                                                                                                                                                                                                                                                                             
|-- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|   |                                                                                                                                                                                                                                                                                                                                                                
|2. | Based on my knowledge, this
        annual 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;                
|   |                                                                                                                                                                                                                                                                                                                                                                
|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 company as of, and for, the
        periods presented in this report;                                           
|   |                                                                                                                                                                                                                                                                                                                                                                
|4. | The companys other certifying
        officer 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)) and internal control over financial reporting (as defined in
        Exchange Act Rules 13a-15(f) and 15d-15(f)) for the company and have:
|   |                                                                                                                                                                                                                                                                                                                                                                
|   | a)                                                                                                                                                                                                                                                                                                                                                             
|   |                                                                                                                                                                                                                                                                                                                                                                
|   | b)                                                                                                                                                                                                                                                                                                                                                             

| | c) | evaluated the effectiveness of the company's
        disclosure controls 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
| | -- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | d) | disclosed in this report any change in
        the companys internal control over financial reporting that occurred
        during the period covered by the annual report that has materially
        affected, or is reasonably likely to materially affect, the companys
        internal control over financial reporting; and
| | -- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|   |                                                                                                                                                                                                                                                                                                                        
|-- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|5. | The companys other certifying
        officer and I have disclosed, based on our most recent evaluation of internal
        controls over financial reporting, to the companys auditors and
        the audit committee of the company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 companys
        ability to record, process, summarize and reporting 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 companys internal control over financial reporting.                                                                                                                  

|Date: June 20, 2007                   | 
|------------------------------------- | 
|                                      | 
|/s/
      Darcy Krell                 | 
|                                      | 
|Darcy Krell,                          | 
|Secretary and Chief Financial Officer | 

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