CERTIFICATION PURSUANT TO SECTION 302 OF THE
                           SARBANES-OXLEY ACT OF 2002

I,  Sandy  Winick,  certify  that:

4.   I  have  reviewed  this  annual  report  on  Form  10-KSB  of The Berkshire
     Collection,  Inc.;

5.   Based  on  my  knowledge,  this  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  annual  report;

6.   Based  on  my  knowledge,  the  financial  statements,  and other financial
     information  included in this 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 annual report;

4.   The  Berkshire  Collection,  Inc.'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  Berkshire  Collection,  Inc.  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 Berkshire Collection, Inc.
     ,  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  Berkshire  Collection,  Inc.'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 Berkshire Collection, Inc.'s
     internal  control  over  financial  reporting  that  occurred  during  The
     Berkshire  Collection,  Inc.'s  most recent fiscal year that has materially
     affected,  or  is  reasonably  likely  to  materially affect, The Berkshire
     Collection,  Inc.'s  internal  control  over  financial  reporting;  and

5.   The  Berkshire  Collection,  Inc.'s  other certifying officer(s) and I have
     disclosed,  based  on  our  most recent evaluation of internal control over
     financial  reporting,  to  The  Berkshire  Collection,  Inc.'s  independent
     registered  public accounting firm and the audit committee of The Berkshire
     Collection, Inc.'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  Berkshire Collection, Inc.'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 Berkshire Collection, Inc.'s
     internal  control  over  financial  reporting.

Date:  May  11,  2005
/s/  Sandy  Winick
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Sandy  Winick
Chief  Financial  Officer


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