**EXHIBIT 31.2**





**CERTIFICATION
      OF**


**PRINCIPAL
      FINANCIAL OFFICER**





I,
      Robert
      Mathews, certify that:





1.           I
      have reviewed this quarterly report on Form 10-QSB of Viking Systems,
      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(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 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 report is being prepared; and





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(s) 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:December
              19, 2007
            By:/s/  Robert
                Mathews
              Robert
                Mathews
              Chief
                Financial Officer
              (Principal
                Financial Officer)