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                                                                    EXHIBIT 31.2

                                  CERTIFICATION

I, Harry M. Rimmer, certify that:

         1.       I have reviewed this Annual Report on Form 10-K of Escalon
                  Medical Corp.

         2.       Based on my knowledge, this Annual 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
                  Annual Report;

         3.       Based on my knowledge, the financial statements, and other
                  financial information included in this Annual Report, fairly
                  present in all material respects the financial condition,
                  results of operations and cash flows of the Registrant as of,
                  and for, the periods presented in this Annual Report.

         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-14 and 15d-15(e)) for the Registrant and we 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.   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

                  c.   disclosed in this report any change in the Registrant's
                       internal control over financial reporting that occurred
                       during the registrant's most recent fiscal quarter (the
                       Registrant's fourth fiscal quarter in the case of an
                       annual report) that has materially affected, or is
                       reasonably likely to materially affect, the Registrant's
                       internal control over financial reporting; and

         5.       The Registrant's other certifying officer and I have
                  disclosed, based on our most recent evaluation, to the
                  Registrant's auditors and the Audit Committee of the
                  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 controls over financial
                       reporting.

Date: September 26, 2003                       /s/ Harry M. Rimmer
                                               -------------------------------
                                               Harry M. Rimmer
                                               Senior Vice President - Finance
                                               (Principal Financial and
                                               Accounting Officer)

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