EXHIBIT  31.2




CERTIFICATION
OF


PRINCIPAL
FINANCIAL OFFICER




I, Robert
Mathews, certify that:





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





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 small business issuer as
of, and for, the periods presented in this report.





4.           The
small business issuer'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)) for the small business issuer 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 small business issuer, 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; and




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; and




c)Evaluated the
effectiveness of the small business issuer’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 small business issuer's internal control over financial
reporting that occurred during the small business issuer's most recent fiscal
quarter (the small business issuer's fourth fiscal quarter in the case of an
annual report) that has materially affected, or is reasonably likely to
materially affect, the small business issuer's internal control over financial
reporting; and





5.           The
small business issuer's other certifying officer(s) and I have disclosed, based
on our most recent evaluation of internal control over financial reporting, to
the small business issuer's auditors and the audit committee of small business
issuer'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 small
business issuer'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 small business issuer's internal control over financial
reporting.








Date:March 31,
      2008
            By:/s/  Robert
      MathewsRobert
      MathewsExecutive
      Vice Presidentand
      Chief Finanical Officer(Principal Financial
      Officer)