**EXHIBIT 31.2**

*CHIEFFINANCIAL OFFICER CERTIFICATION PURSUANT TO EXCHANGE ACT RULE 13a-14(a)*

I,Eapen Chacko, certify that:

1.            I have reviewed this quarterly report on Form 10-QSB for thequarter ended October 31, 2006, of MedicalCV, Inc.;

2.            Based on my knowledge, this report does not contain any untrue statementof a material fact or omit to state a material fact necessary to make thestatements made, in light of the circumstances under which such statements weremade, not misleading with respect to the period covered by this report;

3.            Based on my knowledge, the financial statements, and other financialinformation included in this report, fairly present in all material respectsthe financial condition, results of operations and cash flows of the smallbusiness issuer as of, and for, the periods presented in this report;

4.            The small business issuer’s other certifying officer and I areresponsible for establishing and maintaining disclosure controls and procedures(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for thesmall business issuer and have:

(a)          designed such disclosure controls and procedures, or caused suchdisclosure controls and procedures to be designed under our supervision, toensure that material information relating to the small business issuer,including its consolidated subsidiaries, is made known to us by others withinthose entities, particularly during the period in which this report is beingprepared;

(b)          evaluated the effectiveness of the small business issuer’s disclosurecontrols and procedures and presented in this report our conclusions about theeffectiveness of the disclosure controls and procedures, as of the end of theperiod covered by this report based on such evaluation; and

(c)          disclosed in this report any change in the small business issuer’sinternal control over financial reporting that occurred during the smallbusiness issuer’s most recent fiscal quarter (the small business issuer’s fourthfiscal quarter in the case of an annual report) that has materially affected,or is reasonably likely to materially affect, the small business issuer’sinternal control over financial reporting; and

5.            The small business issuer’s other certifying officer and I havedisclosed, based on our most recent evaluation of internal control overfinancial reporting, to the small business issuer’s auditors and the auditcommittee of the small business issuer’s board of directors (or personsperforming the equivalent functions):

(a)          all significant deficiencies and material weaknesses in the design oroperation of internal control over financial reporting which are reasonablylikely 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 otheremployees who have a significant role in the small business issuer’s internalcontrol over financial reporting.
| Dated:  December 14,  2006 | By:    | /s/ Eapen Chacko                                      |   |
|---------------------------------|--------|-------------------------------------------------------|--------|
|                            |   | Eapen Chacko                                          |
|                            |   | Vice President, Finance and   Chief Financial Officer |

 

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