EXHIBIT
31.2



CERTIFICATION



I,
John C. Garrison, certify that:

1. I
    have reviewed this report on Form 10-QSB of Petrol Oil and Gas, Inc.;
2. Based
    on my knowledge, this 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 report;
3. Based
    on my knowledge, the financial statements, and other financial information
    included in this report, fairly present in all material respects the
    financial condition, results of operations and cash flows of the small
    business issuer as of, and for, the periods presented in this report;
4. The
    small business issuer'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 small business issuer
    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 small business issuer, 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;
>     
>     (b)
>     Evaluated the effectiveness of the small business issuer 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
>     
>     (c)
>     Disclosed in this report any change in the small business issuer's internal
>     control over financial reporting that occurred during the small business
>     issuer's most recent fiscal quarter (the small business issuer's fourth
>     fiscal quarter in the case of an annual report) that has materially
>     affected, or is reasonably likely to materially affect, the small business
>     issuer's internal control over financial reporting.

1. The
    small business issuer's other certifying officer(s) and I have disclosed,
    based on our most recent evaluation of internal control over financial
    reporting, to the small business issuer's auditors and the audit committee
    of the small business issuer'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 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 other
>     employees who have a significant role in the small business issuer's
>     internal control over financial reporting.



Date:
December 16, 2004



/s/John
C. Garrison

John
C. Garrison

Chief
Financial Officer