EXHIBIT
        31.2
 
 CERTIFICATION
 
 I,
        Joseph
        Levinson, certify that:
 
 1.
        I have
        reviewed this quarterly report on Form 10-Q of PacificNet Inc.;
 
 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 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 registrant as of,
        and
        for, the periods presented in this report;
 
 4.
        The
        registrant's other certifying officers 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 registrant 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 registrant, 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 registrant'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 registrant's internal control over
        financial reporting that occurred during the registrant's most recent fiscal
        quarter that has materially affected, or is reasonably likely to materially
        affect, the registrant's internal control over financial reporting; and;
 
 5.
        The
        registrant's other certifying officers and I have disclosed, based on our most
        recent evaluation of internal control over financial reporting, to the registrant
        `s auditors and the audit committee of the registrant'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 registrant`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 registrant's internal controls over financial
        reporting.


Date: November
                17, 2006
              By:
              /s/ JOSEPH
                LEVINSONJoseph
                    Levinson
                    Chief
                      Financial Officer
                    (Principal
                      Financial
                      Officer)