Exhibit 31.2

Certification of the Principal Accounting Officer Under Section 302 of the
Sarbanes-Oxley Act

I, Michael Martin, certify that:

1.                I have reviewed this report on Form 10-KSB 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)) 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 being prepared;

(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

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 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

(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 16, 2007       By:    /s/ Michael Martin
                              Name: Michael Martin
                               Title:  Controller (Principal Accounting Officer)