EXHIBIT 99.B

                                  CERTIFICATION

I, Qu Shuzhi, certify that:

1. I have reviewed this annual report on Form 20-F of Yantai Dahua Holdings
Company Limited

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 registrant as
of, and for, the periods presented 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(9f) 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 conclusion that 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 a change in the company's internal control
      over financial reporting that occurred during the period covered by the
      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 controls over financial reporting which are
      reasonably 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 involves management or other
      employees who have a significant role in the company's internal control
      over financial reporting

                                          YANTAI DAHUA HOLDINGS COMPANY LIMITED

                                         By: /s/ Qu Shuzhi
                                         -----------------
                                         Qu Shuzhi, Chief Financial Officer

Date:  June 30, 2004


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