EXHIBIT
31.2




Certifications
of Chief Financial Officer








I,
XiaoLin Liu, certify that:





(1) I
have reviewed this annual report on Form 10-K of Greater China Media
and Entertainment Corp.;





(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   officer(s)  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)    *;





(c)    Evaluated  the  effectiveness  of  the  small  business  issuer'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  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;
and





(5)  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.







Greater
      China Media and Entertainment Corp.January
      13, 2009By:
              /s/ XiaoLin
      LiuXiaoLin
      LiuChief
      Financial Officer





·
            Indicates
      material omitted in accordance with SEC Release Nos. 33-8238
      and 34-47986.