Exhibit 31.2
Form 10-KSB
Viking Systems, Inc.
File No. 000-49636

                                  CERTIFICATION


     I, Dennis  Blomquist,  Chief  Financial  Officer of Viking  Systems,  Inc.,
certify that:

1.  I have reviewed this annual report on Form 10-K of Viking Systems, Inc.

2.  Based on my  knowledge,  this  annual  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 annual
report;

3.  Based  on my  knowledge,  the  financial  statements,  and  other  financial
information  included  in this annual  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 annual report;


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-159e)) for the Registrant 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 Registrant,  including its
     consolidated  subsidiaries,  is made  known to us by  others  within  those
     entities,  particularly  during the period in which this  annual  report is
     being prepared;

     b) 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 the end of the
     period covered by this report based on such evaluation; and

     c) Disclosed in this report and 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 reasonable  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 function):


     a) All significant  deficiencies  and material  weaknesses in the design or
     operation  of  internal   controls  over  financial   reporting  which  are
     reasonably  likely to adversely affect the Registrant'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 Registrant's internal controls
     over financial reporting.

Dated:     January 28, 2004                     By: /s/ Dennis Blomquist
                                                    ___________________________
                                                    Dennis Blomquist
                                                    Chief Financial Officer










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