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**CERTIFICATION**

 I, Raymond L. Polman, certify that:

| 1.     | I have reviewed this Annual        Report on Form 10-KSB/A of Ikona Gear International, Inc.;                                                                                                                                                                                                                                                                                                    |
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| 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;                                                           |
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| 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;                                                                   |
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| 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)) and internal control over financial        reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for        the small business issuer and have: |
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|   | (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; |
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|   | (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; |
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|   | (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 |
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|   | (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 |
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| 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):                                  |
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|   | (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 |
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|   | (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: February 28, 2005 | By:    | /s/ Raymond L. Polman                            |
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|                    |   | Raymond L. Polman, Chief Financial Officer  |
|                    |   | (Principal Financial and Accounting Officer)     |