|   | CERTIFICATIONS |
|--------|----------------|

| (1) | I      have reviewed this quarterly report on Form 10-Q of Delta Oil & Gas,      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 smaller      reporting company as of, and for, the periods presented in this      report; |
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| (4) | The      smaller reporting company’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 smaller reporting company andhave: |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 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 smaller reporting company,      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; |
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|   | b) | Evaluated      the effectiveness of the smaller reporting company’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 smaller reporting company's internal      control over financial reporting that occurred during the smaller      reporting company's most recent fiscal quarter (the smaller reporting      company’s fourth quarter in the case of an annual report) that has      materially affected, or is reasonably likely to materially affect, the      smaller reporting company's internal control over financial reporting;      and |
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| (5) | The      smaller reporting company’s other certifying officer(s) and I have      disclosed, based on our most recent evaluation of the internal control      over financial reporting, to the smaller reporting company’s auditors and      the audit committee of smaller reporting company’s board of directors (or      persons performing the equivalentfunctions): |
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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 smaller reporting company’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 smaller reporting company’s      internal control over financialreporting. |
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| Date:      May 15, 2008                                                                                                                                                                                                                                           |
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|       /s/        Kulwant      Sandher                               |
| By:      Kulwant      Sandher                                                                                                                                                                                                       |
| Title:   Chief      Financial Officer                                                                                                                                                                                                              |