EXHIBIT
      31.2




CERTIFICATION
      PURSUANT TO SECTION


302
      OF THE SARBANES OXLEY ACT





I,
      XiaoLin Liu, certify that:





(1)
      I
      have reviewed this annual report on Form 10-KSB 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.Date
                  January 15, 2008
              By:
              /s/ XiaoLin
                LiuName XiaoLin
                LiuTitle Chief
                Financial Officer


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