| 1. | I      have reviewed this report on Form 10-K of GPS Industries,      Inc.; |
|----|-----------------------------------------------------------------------------|

| 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; |
|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 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 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)) 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      annual  report is beingprepared; |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (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 (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 |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d) | 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; |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5. | The      small business issuer's other certifying officer 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 small business issuer's board of directors (or persons      performing the equivalentfunctions): |
|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (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 control over financial  reporting. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Date:      April 14, 2009 |   | By:                           | /s/      Russell R. Lee III                                                                                                              |
|---------------------------|--------|-------------------------------|------------------------------------------------------------------------------------------------------------------------------------------|
|                      |   | Name:     | Russell      R. Lee III                                                                                                                  |
|                      |   | Title:                        | Chief      Financial Officer (Principal Accounting      Officer)             |

----