|  1) | I                have reviewed this Form 10-KSB/A of WPCS International Incorporated                ( “the                Company”);                                                                             |   |
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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;                                                                        |   |
|     |                                                                                                                                                                                                                         |   |
|  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 Company              as              of, and for, the periods presented in this report;                                                                                                     |   |
|     |                                                                                                                                                                                                                         |   |
|  4) | The Company’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 Company 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 Company, 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)   | Evaluated                the effectiveness of the Company’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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| c)   | Disclosed                in this report any change in the Company’s internal control over financial                reporting that occurred during the Company’s most recent fiscal quarter (                the Company’s fourth fiscal quarter in the case of an annual report) that                has materially affected, or is reasonably likely to materially affect,                the                Company’s internal control over financial reporting; and |
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|  5) | The Company’s other certifying officer(s) and              I have disclosed, based on our most recent evaluation of internal control              over financial reporting, to the Company's auditors and |   |
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|     | the audit committee of Company's board              of              directors (or persons performing the equivalent functions):                                                                                 |   |

| c)   | 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 Company's ability to record,                process, summarize and report financial information;                and |
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| d)   | Any                fraud, whether or not material, that involves management or other                employees who have a significant role in the Company's internal control                over financial reporting. |
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| Date: March              31, 2006 | By:                          | /s/ *JOSEPH              HEATER* |
|                                   | Joseph              Heater             |
|                                   | Chief                Financial Officer |