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                                  EXHIBIT 31.2

                                  CERTIFICATION

I, Shao Jian Wang, certify that:

1. I have reviewed this quarterly report on Form 10-QSB 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 small business
issuer as of, and for, the periods presented in this report;

4. The small business issuer'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 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 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 officers 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 likely 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 controls over financial reporting.


DATE: AUGUST 13, 2004                            /S/ SHAO JIAN WANG
                                                 ------------------------------
                                                 SHAO JIAN WANG
                                                 CHIEF FINANCIAL OFFICER
                                                 (PRINCIPAL ACCOUNTING OFFICER)