| 1. | I                have reviewed this report on Form 10-KSB of GPS Industries, 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 us by others within those entities,                  particularly during the period in which this annual 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                  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 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 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): |
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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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|                                                   |   |   |                                                                                                      |
|--------------------------------------------------------|--------|--------|-----------------------------------------------------------------------------------------------------------|
| Date:                  April 15,                  2008 |   | By:    | /s/                  Joe                  Miller                                                          |
|                                                        |   | Name:  | Joe                  Miller                                                                               |
|                                                        |   | Title: | Chief                  Financial                  Officer (Principal Accounting                  Officer) |

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