EXHIBIT 31.2
                   Certification of Principal Financial Officer
                            Pursuant to 18 U.S.C. 1350
                   (Section 302 of the Sarbanes-Oxley Act of 2002)

I, Jeff Johnson certify that:

1.     I have reviewed this annual report on Form 10-KSB of WINNING EDGE
INTERNATIONAL, 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 annual 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 annual 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)) and
internal control over financial reporting (as defined in Exchange Act Rules
13a-15(f) and 15(d)-15(f) for the small business issuer have:

     a.     Designed such disclosure controls and procedures, or caused such
disclosure 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 annual 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 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

     d.     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 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.

Date: November 13, 2006                   /s/
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                                     Jeff Johnson, Chief Accounting Officer