Exhibit 31.2

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

         I, Yi Tong, certify that:

         1. I have reviewed this Form 10-QSB of Kushi Natural Foods Corp. for
the three and nine months ended September 30, 2005;

         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 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 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 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, 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)  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 or operation of internal control over financial
                    reporting which are reasonably like 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.

November 21, 2005

/S/YI TONG
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Yi Tong
Chief Financial Officer, principal accounting officer