EXHIBIT 31.2

                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
              PURSUANT TO REGULATION SS.240.15D-14 AS PROMULAGATED
                    BY THE SECURITIES AND EXCHANGE COMMISSION

In connection with the Quarterly  Report of TrackPower,  Inc. (the "Company") on
Form 10-QSB,  for the period ended August 31, 2006, as filed with the Securities
and Exchange Commission on the date hereof (the "Report"),  I, John G. Simmonds,
Chief Financial Officer of the Company,  certify,  pursuant to 18 U.S.C. Section
1350,  as adopted  pursuant  to Section  302 of the  Sarbanes-Oxley  Act of 2002
pursuant to  Regulation  ss.240.15d-14  as  promulgated  by the  Securities  and
Exchange Commission, that:

1)    I have reviewed the Report being filed;

2)    Based on my knowledge, the 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 the
      Report;

3)    Based on my  knowledge,  the  financial  statements,  and other  financial
      information  included  in the  Report,  fairly  present  in  all  material
      respects the financial condition,  results of operations and cash flows of
      the issuer as of, and for, the periods presented in the Report;

4)    The  small  business  issuer's   certifying  officer  is  responsible  for
      establishing  and  maintaining  disclosure  controls  and  procedures  (as
      defined in  Exchange  Act Rules  13a-15(e)  and  15d-15(e))  and  internal
      control  over  financial  reporting  (as  defined  in  Exchange  Act Rules
      13a-15(f) and 15d-15(f)) 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)   Designed such internal control over financial  reporting,  or caused
            such internal control over financial  reporting to be designed under
            our  supervision,  to provide  reasonable  assurance  regarding  the
            reliability of financial  reporting and the preparation of financial
            statements  for  external  purposes  in  accordance  with  generally
            accepted accounting principles;

      (c)   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

      (d)   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 certifying officer has 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


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      (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.

                                           By:  /s/ John G. Simmonds
                                                --------------------------------
                                                John G. Simmonds
                                                Chief Financial Officer

                                                October 20, 2006