Exhibit 31.2


                    CERTIFICATION OF CHIEF FINANCIAL OFFICER

I, Michael W. Carrender, certify that:

     1.   I have reviewed this  amendment No. 1 to annual report on Form 10-K of
Tiger Telematics, Inc.;

     2.   Based on my knowledge,  this amendment No. 1 to 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 amendment No. 1 to annual report;

     3.   Based on my knowledge,  the financial statements,  and other financial
information included in this amendment No. 1 to 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 amendment
No. 1 to annual report;

     4.   The registrant's  other certifying  officers and I are responsible for
establishing and maintaining  disclosure  controls and procedures (as defined in
Exchange Act Rules 13a-14 and 15d-14) for the registrant and we have:

          (a)  designed such  disclosure  controls and procedures 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
               amendment No. 1 to annual report is being prepared;

          (b)  evaluated  the  effectiveness  of  the  registrant's   disclosure
               controls and  procedures as of a date within 90 days prior to the
               filing  date  of this  amendment  No.  1 to  annual  report  (the
               "Evaluation Date"); and

          (c)  presented  in  this   amendment   No.  1  to  annual  report  our
               conclusions  about the  effectiveness of the disclosure  controls
               and procedures based on our evaluation as of the Evaluation Date;

     5.   The registrant's other certifying officers and I have disclosed, based
on our most  recent  evaluation,  to the  registrant's  auditors  and the  audit
committee  of  registrant's  board  of  directors  (or  persons  performing  the
equivalent functions):

          (a)  all  significant  deficiencies  in the  design  or  operation  of
               internal  controls which could adversely  affect the registrant's
               ability to record,  process,  summarize and report financial data
               and have  identified for the  registrant's  auditors any material
               weaknesses in internal controls; 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; and

     6.   The  registrant's  other  certifying  officers and I have indicated in
this  amendment  No. 1 to annual  report  whether or not there were  significant
changes in internal controls or in other factors that could significantly affect
internal  controls  subsequent  to the  date  of  our  most  recent  evaluation,
including any  corrective  actions with regard to significant  deficiencies  and
material weaknesses.

          Dated: March 25, 2005
                                                  /S/ MICHAEL W. CARRENDER
                                                  ---------------------------
                                                  Michael W. Carrender
                                                  Chief Financial Officer