EXHIBIT 31.2

                                  CERTIFICATION

I, David B. Spacht, certify that:

1.  I have reviewed this Amendment No. 1 to the Annual Report on Form 10-K for
    the period ended December 31, 2004 of Artesian Resources Corporation (this
    "Report");

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.  Omitted.

4.  The registrant's other certifying officer and I are responsible for
    establishing and maintaining disclosure controls and procedures (as defined
    in Exchange Act Rules 13a-15e and 15d-15e) and internal control over
    financial reporting (as defined in Exchange Act Rules 13a-15(f) and
    15d-15(f)) for the registrant 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
            registrant, 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)  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;

        c)  Evaluated the effectiveness of the registrant'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

        d)  Disclosed in this Report any change in the registrant's internal
            control over financial reporting that occurred during the
            registrant's fourth fiscal quarter that has materially affected, or
            is reasonably likely to materially affect, the registrant's internal
            control over financial reporting.

5.  The registrant's other certifying officer and I have disclosed, based on our
    most recent evaluation of internal control over financial reporting, to the
    registrant's auditors and the audit committee of registrant's board of
    directors (or persons performing the equivalent function):

        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 registrant'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 registrant's
            internal control over financial reporting.

Date:  May 2, 2005                                 /s/ DAVID B. SPACHT
                                                   -----------------------------
                                                   David B. Spacht
                                                   Chief Financial Officer
                                                   (Principal Financial Officer)