|Exhibit 31.2


CERTIFICATION OF CHIEF
FINANCIAL OFFICER  IN ACCORDANCE WITH SECTION 302 OF
THE SARBANES-OXLEY ACT


I, David P. Tusa, certify that:
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|1. | I
have reviewed this quarterly report on Form 10-Q of New Century Equity Holdings Corp.;
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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 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 15d-15(f)) for the registrant and have:
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| | (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 registrant,  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;
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| | (b) | Designed
such internal control over financial  reporting,  or caused such internal  control over
financial  reporting to be          designed under our supervision,  to provide
reasonable  assurance  regarding the reliability of financial reporting and the
         preparation of financial statements for external purposes in accordance with
generally accepted accounting principles;
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| | (c) | Evaluated
 the  effectiveness  of the  registrant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
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| | (d) | Disclosed
in this report any change in the  registrants  internal  control over financial
 reporting that occurred  during          the registrants most recent fiscal quarter
(the  registrants  fourth fiscal quarter in the case of an annual report) that
         has materially  affected,  or is reasonably likely to materially affect,  the
registrants  internal control over financial          reporting; and
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|5. | The
registrants  other certifying  officer 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 the equivalent functions):
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| | (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  registrants  ability to record,  process,  summarize and
         report financial information; and
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| | (b) | Any
fraud,  whether or not material,  that  involves  management  or other  employees  who
have a  significant  role in the          registrants internal controls over financial
reporting.
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|Date: November 11, 2003 |  | /s/ DAVID P. TUSA 
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David P. TusaExecutive Vice President,Chief Financial Officer andCorporate Secretary
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