| 1. | I                  have reviewed this annual report on Form 10-KSB/A of Drinks Americas                  Holdings, Ltd. |
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| 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. |
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| 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 registrant as of,                    and for, the                    periods                    presented in this                    report. |
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| 4. | The                  registrant'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                  registrant                  and have: |
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| 5. | The                  registrant's other certifying officers and I have disclosed, based                  on our                  most recent evaluation of internal control over financial reporting,                  to                  the registrant's auditors and the audit committee of the registrant's                  board of directors (or persons performing equivalent                  functions): |
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| Dated                as                of April 17, 2007 |                                                                          | /s/                Fabio Berkowicz |
|                                                     | Fabio                  BerkowiczChief                  Financial Officer |

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