**Exhibit      12.2**

**CERTIFICATION**

| 1.   | I                have reviewed this annual report on Form 20-F of Atlas South Sea                Pearl                Limited; |
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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                company’s other certifying officer 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 company and                have: |
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|  | (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 company, 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; |
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|  | (b) | Evaluated                  the effectiveness of the company’s disclosure controls and procedures and                  presented in this report our conclusions about effectiveness of                  the                  disclosure controls and procedures, as at the end of the period                  covered by                  this report based on such evaluation;                  and |
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|  | (c) | Disclosed                    in this report any change in the company’s internal control over financial                    reporting that occurred during the period covered by the annual                    report                    that has materially affected, or is reasonably likely to materially                    affect, the company’s internal control over financial reporting;                    and |
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| 5.   | The                company’s other certifying officer and I have disclosed, based on our most                recent evaluation of internal control over financial reporting, to                the                company’s auditors and the audit committee of the company’s board of                directors (or persons performing the equivalent                function): |
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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 company’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 company’s internal control                        over financial                        reporting. |
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| July                17, 2006 |                                                                                                                   |                                           |
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|                              |                                                                                                                        | /s/                Simon Charles Bunbury Adams |
|                         | Simon                Charles Bunbury AdamsPrincipal                  Financial and Accounting                  Officer |

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