**Digital
        Descriptor Systems, Inc. and Subsidiary**
 **Notes
        to the Condensed Consolidated Financial Statements
        (Unaudited)**
 **For
        the Six Months Ended June 30, 2006 and 2005
        (Restated)**






**EXHIBIT
      31.2**




**DIGITAL
      DESCRIPTOR SYSTEMS, INC.**




**OFFICER'S
      CERTIFICATE PURSUANT TO SECTION 302**




I,
      Michael Pellegrino, the Chief Financial Officer, of Digital Descriptor Systems,
      Inc., certify that:




(1)
      I
      have reviewed this Form 10-QSB of Digital Descriptor Systems, Inc. for the
      six
      months ended June 30, 2006;




(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 condensed consolidated 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 am 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 is made known to
      us
      by other within those entities, particularly during the period in which this
      report is being prepared;




b.
      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




c.
      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 the small
      business issuer's board of directors (or persons performing the equivalent
      functions):




(a)
      All
      significant deficiencies and material weaknesses in the design of 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:
              August 18,
              2006/s/ Michael
              PellegrinoMichael
              PellegrinoChief Financial
              Officer