EXHIBIT 31.2


                                  CERTIFICATION


I, Jesse Ross, Principal Financial Officer, certify that:

1.       I have reviewed this annual report on Form 10-KSB of Diapulse
         Corporation of America, a Delaware corporation (the "registrant");

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 registrant as of, and for, the periods presented in this report;

4.       The registrant'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 registrant 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 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;

         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

         c.       disclosed in this report any change in the registrants
                  internal controls over financial reporting that occurred
                  during the most recent fiscal quarter that has materially
                  effected or is reasonably likely to materially effect, the
                  registrant's internal control over financial reporting: and

5.       The registrant's other certifying officer 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:
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         a.       all significant deficiencies and material weaknesses in the
                  design or operation internal controls over financial reporting
                  which are reasonably likely to adversely affect the
                  registrant'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
                  registrant's internal control over financial reporting.

Date: March 31, 2004                      by: /s/ JESSE ROSS
                                          ---------------------
                                          Jesse Ross
                                          Principal Financial Officer