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| 1. | I have      reviewed this Quarterly Report on Form 10-Q of TrackPower,      Inc.; |
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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; |
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| 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; |
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| 4. | The small      business issuer’s other certifying officer 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: |
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|   | 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 me 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 small business issuer’s disclosure controls and      procedures and presented in this report my 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 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 |
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| 5. | The small      business issuer’s other certifying officer(s) 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): |
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|   | 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. |
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|                     |   |                                                                                           |   |
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| Date: July      14, 2008 | By:    |  /s/      Gary N Hokkanen                                                                 |   |
|                     |   | Name: Gary N.      Hokkanen                                                               |   |
|                     |   | Title:        Chief Financial Officer                                                |   |
|                     |   |           (Principal      Financial Officer) |   |