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                                  EXHIBIT 31.2

                          RULE 13A-14(a) CERTIFICATION

                           NATIONAL QUALITY CARE, INC.
                             a Delaware corporation


SECTION 302 CERTIFICATION OF CHIEF FINANCIAL OFFICER

I, Victor Gura, Chief Financial Officer of National Quality Care, Inc., a
Delaware corporation (the "Company"), do hereby certify, in accordance with
Rules 13a-14 and 15d-14, as created pursuant to Section 302(a) of the
Sarbanes-Oxley Act of 2003, with respect to the Yearly Report on Form 10-K of
the Company for the year ended December 31, 2004, as filed with the Securities
and Exchange Commission herewith under Section 15(d) of the Securities Exchange
Act of 1934, as amended (the "Exchange Act"), that:

(1) I have reviewed this Yearly Report on Form 10-K of the Company for the year
ended December 31, 2004 (the "Yearly Report");

(2) Based on my knowledge, this Yearly 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 periods covered by this Yearly
Report;

(3) Based on my knowledge, the financial statements, and other financial
information included in this Yearly Report, fairly present in all material
respects the financial condition, results of operations and cash flows of the
Company as of, and for, the periods presented in this Yearly Report;

(4) The Company's other certifying officer 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)) and internal control over financial
reporting (as defined in Exchange Act Rules 13a-15(f) and 15(d)-15(f)) for the
Company 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 Company, including its consolidated
subsidiaries, is made known to us by others within those entities, particularly
during the period in which this Yearly Report is being prepared;

(b) evaluated the effectiveness of the Company's disclosure controls and
procedures and presented in this Yearly Report our conclusions about the
effectiveness of the disclosure controls and procedures, as of the end of the
periods covered by this Yearly Report based on such evaluation; and

(c) disclosed in this Yearly Report any change in the Company's internal control
over financial reporting that occurred during the Company's most recent fiscal
quarter (the Company's fourth fiscal quarter in the case of an annual report)
that has materially affected, or is reasonable likely to materially affect, the
Company's internal control over financial reporting; and

(5) The Company's other certifying officer and I have disclosed, based on our
most recent evaluation, to the Company's auditors and the Audit Committee of the
Company'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 Company'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 Company's internal control over
financial reporting.


DATED: AUGUST 25, 2005                            BY:     /S/ VICTOR GURA
                                                       -----------------------
                                                             VICTOR GURA
                                                       CHIEF FINANCIAL OFFICER