Certification Pursuant to Section 302 of the Sarbanes-Oxley Act of
2002



I, Martin P. Moore, certify that:


|1. |  | I have reviewed this annual report on Form 10-K of Cost-U-Less,
Inc.;
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|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;
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|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;
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|4. |  | The registrants other certifying officers 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
registrant and we have:
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|a) |  | designed such disclosure controls and procedures 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 annual report is being prepared;
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|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; and
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|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;
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|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 functions):
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|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
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|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.
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Date: March 23,
2005


| |  | /s/ Martin P. MooreMartin P. Moore Chief
Financial Officer
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