***Exhibit 31 (ii)***

CERTIFICATION OF CHIEF FINANCIAL OFFICER PURSUANT TORULE 13a-14 OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED, AS ADOPTEDPURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

 

I,Costas Takkas certify that:  

1.I have reviewed this report on Form 10-Q of Abakan Inc.;  

2.Based on my knowledge, this report does not contain any untrue statement of amaterial fact or omit to state a material fact necessary to make the statementsmade, in light of the circumstances under which such statements were made, notmisleading with respect to the period covered by this report;   

3.Based on my knowledge, the financial statements, and other financialinformation included in this report, fairly present in all material respectsthe financial condition, results of operations and cash flows of the registrantas of, and for, the period presented in this report;   

4. The registrant’s othercertifying officer(s) and I are responsible for establishing and maintainingdisclosure 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 theExchange Act Rules 13a-15(f) and 15d-15(f) for the registrant and have:  

a)   Designed such disclosure controls and procedures,or caused such disclosure controls and procedures to be designed under oursupervision, to ensure that material information relating to the registrant,including any consolidated subsidiaries, is made known to us by others withinthose entities, particularly during the period in which this report is beingprepared;   

b)   Designed such internal control over financialreporting, or caused such internal control over financial reporting to bedesigned under our supervision, to provide reasonable assurance regarding thereliability of financial reporting and the preparation of financial statementsfor external purposes in accordance with generally accepted accountingprinciples;

c)   Evaluated the effectiveness of the registrant’sdisclosure controls and procedures and presented in this report our conclusionsabout the effectiveness of the disclosure controls and procedures, as of theend of the period covered by this report based on such evaluation; and

d)   Disclosedin this report any change in the registrant’s internal control over financialreporting that occurred during the registrant’s most recent fiscal quarter (theregistrant’s fourth fiscal quarter in the case of an annual report) that hasmaterially affected, or is reasonably likely to materially affect, theregistrant’s internal control over financial reporting; and   

5. The registrant’s othercertifying officer(s) and I have disclosed, based on our most recent evaluationof internal control over financial reporting, to the registrant's auditors andthe audit committee of the registrant's board of directors (or personsperforming the equivalent functions):   

a)   All significant deficiencies and materialweaknesses in the design or operation of internal controls over financialreporting which are reasonably likely to adversely affect the registrant'sability to record, process, summarize and report financial information; and   

b)   Anyfraud, whether or not material, that involves management or other employees whohave a significant role in the registrant's internal controls over financialreporting. 

 

Date: April 18, 2011

 

/s/ Costas Takkas

Costas Takkas, Chief Financial Officer

 

 

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