EXHIBIT 31.2


                            SECTION 302 CERTIFICATION

           CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350 AS ADOPTED
            PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

         In connection with the Annual Report of Intelligent Motor Cars Group,
Inc. (the "Company") on Form 10-KSB for the year ended December 31, 2004, as
filed with the Securities and Exchange Commission on the date hereof (the
"Report"), I, Thomas Jacobs, the Chief Financial Officer of the registrant,
certify, pursuant to and for purposes of 18 U.S.C. Section 1350, as adopted
pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, that:

         1. I have reviewed the Current Report on Form 10-KSB of Intelligent
Motor Cars Group, Inc.;

         2. Based on my knowledge, this Current Report on Form 10-KSB does not
contain any untrue statement of a material fact or omit to state a material fact
necessary in order; to make the statements made, in light of the circumstances
under which such statements were made not, not misleading;

         3. Based on my knowledge, the financial statements and other financial
information included in this Current Report on Form 10-KSB, fairly present in
all material respects the financial condition, results of operations of the
registrant as of, and for, the periods presented in this Current Report on Form
10-KSB;

         4. I am responsible for establishing and maintaining internal controls
and have:

             a) designed such disclosure controls and procedures to ensure that
material information relating to the registrant, including its consolidated
subsidiaries is made known to us by others within those entities, particularly
during the period in which this annual report is being prepared;

             b) evaluated the effectiveness of the registrant's internal
controls and procedures as of a date within 90 days prior to this annual report
(the "Evaluation Date"); and

             c) presented in this report our conclusions about the effectiveness
of our internal controls based on our evaluation as of the Evaluation Date;

         5. I have disclosed to the registrant's auditors and the audit
committee of the registrant's board of directors (or persons performing the
equivalent function):

             a) all significant deficiencies in the design or operation of
internal controls which could adversely affect the registrant's ability to
record, process, summarize and report financial data and have identified for the
registrant's auditors any material weakness in internal controls; and

             b) any fraud, whether or not material, that involves management or
other employees who have a significant role in the registrant's internal
controls; and

         6. I have indicated in this Current Report on Form 10-KSB whether or
not there were significant changes in internal controls or in other factors that
could significantly affect internal controls subsequent to the date of our most
recent evaluation, including any corrective actions with regard to significant
deficiencies and material weaknesses.



Date: April 15, 2005                          Intelligent Motor Cars Group, Inc.
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                                              /s/ Thomas Jacobs
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                                              Name: Thomas Jacobs
                                              Title: Chief Financial Officer