Exhibit 31.2
CERTIFICATION OF
CHIEF FINANCIAL OFFICER
PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO SECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002


I, AL Kennedy, certify that:

       1. 	I have reviewed this Form 10-Q of
Illusion Digital Systems, Inc. (the "Company");

       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 Company as of, and for, the
periods present in this report;

	4. 	The Company'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)) and internal control over financial reporting (as
defined in Exchange Act Rules 13a-15(f) and 15d-
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
report is being prepared;

       (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;

       (c)           Evaluated the effectiveness
of the Company'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 Company's internal control over
financing 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 reasonably likely to materially affect, the
Company's internal control over financial
reporting; and

       5. 	The Company's other certifying
officer(s) and I have disclosed, based on our most
recent evaluation of internal control over financial
reporting, 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 reasonable 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 involved management or other
employees who have a significant role in the
Company's internal control over financial
reporting.


Dated: August 18, 2008

/s/ AL Kennedy
AL Kennedy
President
(Principal Financial Officer)