EXHIBIT 31.2

                                  CERTIFICATION
            PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

     In connection with the accompanying Quarterly Report on Form 10-QSB of
Sports Information & Publishing Corp. (the "Company") for the period ended March
31, 2004, as filed with the Securities and Exchange Commission on the date
hereof, the undersigned, in the capacity and date indicated below, hereby
certifies that:

     1. I have reviewed this quarterly report on Form 10-QSB of Sports
Information & Publishing Corp.;

     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;

     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
Company as of, and for, the periods presented in this quarterly report;

     4. The Company's other certifying officers and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-14 and 15d-14) for the Company and 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 Company, including its
     consolidated subsidiaries, is made known to us by others within those
     entities, particularly during the period in which this quarterly 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 Company'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 Company's internal control
     over financial reporting that occurred during the Company's most recent
     fiscal quarter (the Company's fourth fiscal quarter in the case of an
     annual report) that has materially affected or is reasonably likely to
     materially affect, the Company's internal control over financial reporting;
     and

     5. The Company's other certifying officers 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 Company'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 Company'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 Company's internal control
     over financial reporting.


Date:    May 19, 2004                       By:  /s/ Mary Beth Doubet
                                                 -------------------------------
                                                 Mary Beth Doubet, Secretary and
                                                 Treasurer


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