CHIEF FINANCIAL OFFICER CERTIFICATION

I, Lawrence P. Tombari, Chief Financial Officer of Online Gaming Systems, Ltd.
(the "Company") do hereby certify that:

     (1) I have reviewed this quarterly report on Form 10-Q of the Company for
         the quarter ended March 31, 2003;

     (2) Based on my knowledge, this quarterly report does not contain any
         untrue statement of a material fact or omit to state a material fact
         necessary in order 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 quarterly report;

     (3) Based on my knowledge, the financials statements and other financial
         information included in this quarterly report, fairly present in all
         material respects, the financial condition, results of operations and
         cash flows of the Company, as of, and for, the period presented in this
         quarterly report;

     (4) The Company's other certifying officer 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 Company and we
         have:

         (a) designed such disclosure controls and procedures 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 quarterly report
         was being prepared;

         (b) evaluated the effectiveness of the Company's disclosure controls
         and procedures as of a date within 90 days prior to the filing date of
         this quarter report (the "Evaluation Date"); and

         (c) presented in this quarterly report our conclusions about the
         effectiveness of the disclosure controls and procedures based on our
         evaluation as of the Evaluation Date;

     (5) The Company's other certifying officer and I have disclosed, based on
         our most recent evaluation, to the Company's auditors and the Company's
         board of directors:

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

     (6) The Company's other certifying officer and I have indicated in this
         quarterly 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.


Date:    May 14, 2003                  By: /s/ LAWRENCE P. TOMBARI
                                           -------------------------------------
                                           Lawrence P. Tombari
                                           Chief Financial Officer


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