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                                  EXHIBIT 99.2
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CERTIFICATION
I,  William  J.  Bush,  certify  that:

         1.   I  have  reviewed  this  quarterly  report  on  Form  10-QSB/A  of
International  Microcomputer  Software,  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 periods covered by this
quarterly  report;

         3.   Based  on  my  knowledge,  the  financial  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  registrant  as  of,  and  for,  the periods presented in this quarterly
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-14  and  15d-14)  for  the registrant and we have:

a.   Designed  such  disclosure  controls and procedures 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
periods  in  which  this  quarterly  report  is  being  prepared;

b.   Evaluated  the  effectiveness  of  the registrant's disclosure controls and
procedures  as  of  a  date  within  90  days  prior  to the filing date of this
quarterly  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  registrant's  other certifying officers and I have disclosed,
based  on our most recent evaluation, to the registrant's auditors and the audit
committee  of  registrant's  board  of  directors  (or  persons  performing  the
equivalent  functions):

a.   All  significant  deficiencies  in  the  design  or  operation  of internal
controls  which  could  adversely  affect  the  registrant's  ability to record,
process,  summarize  and  report  financial  data  and  have  identified for the
registrant'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 registrant's internal controls.

         6.   The registrant's other certifying officers 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  efficiencies  and  material  weaknesses.

Dated:  December  27,  2002
By:  /s/  William  J.  Bush
William  J.  Bush
Chief  Financial  Officer  (Principal  Accounting  Officer)

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