| 1.    | I have reviewed this quarterly report on      Form 10-QSB of China YOUTV Corp.  (the "registrant");  |
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| 2.    | Based on my knowledge, this quarterly      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 quarterly report;  |
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| 3.    | Based on my knowledge, the financial      statements, and other financial information included in this quarterly      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 report;  |
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| 4.    | The registrant's other certifying      officer(s) and I am 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 have:  |
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| 5.    | The registrant's other certifying      officer(s) 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 the registrant's board of directors (or persons      performing the equivalent functions):  |
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|                    | China      YouTV Corp. |                                                     |
|-------------------------|------------------------|----------------------------------------------------------|
|                    |                   |                                                     |   |
| Date:      May 15, 2008 | By:                    | /s/ Jie      Wang                                   |   |
|                    |                   | Name:      Jie Wang                                      |   |
|                    |                   | Title: Chief      Financial Officer                 |   |
|                    |                   |  (Principal      Financial and fAccounting Officer) |   |