| 1. |   | I                have reviewed this annual report on Form 10-KSB of IQ Micro                Inc.; |
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| 2. |   | Based                on my knowledge, this annual 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                annual 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                registrant as of, and for, the periods presented in this                report; |
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| 4. |   | The                registrant's other certifying officer(s) 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: |
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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 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; |
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|  | (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 |
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|  | (c) | Disclosed                  in this report any change in the registrant’s internal control over                  financial reporting that occurred during the registrant’s fourth fiscal                  quarter that has materially affected, or is reasonably likely to                  materially affect, the registrant’s internal control over financial                  reporting; and |
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| 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 registrant'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 adversely                  affect the registrant'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 registrant's internal                  control                  over financial reporting. |
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| Date: February 16, 2006 |   |                                                                                                                                                                                                                |
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|                    |   |    /s/ Robert              Rudman                             |
|                    |   | Robert RudmanChief Financial Officer, Secretary andTreasurer                                                                                                                                                   |

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