**CERTIFICATION**




I,
      Manuel
      O. Morera, certify that:




1.
      I have
      reviewed this annual report on Form 10-KSB of Pharma-Bio Serv, Inc. ("Pharma-Bio
      Serv");




2.
      Based
      on my knowledge, this annual 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 annual
      report;




3.
      Based
      on my knowledge, the financial statements, and other financial information
      included in this annual report, fairly present in all material respects the
      financial condition, results of operations and cash flows of Pharma-Bio Serv
      as
      of and for, the periods presented in this annual report;




4.
      Pharma-Bio Serv'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 15(d)-15(e) for Pharma-Bio Serv 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 Pharma-Bio Serv, 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 Pharma-Bio Serv'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 Pharma-Bio Serv's internal control over
      financial reporting that occurred during its most recent fiscal quarter
      (Pharma-Bio Serv's fourth fiscal quarter in the case of an annual report) that
      has materially affected, or is reasonably likely to materially affect,
      Pharma-Bio Serv's internal control over financial reporting.




5.
      Pharma-Bio Serv's other certifying officer and I have disclosed, based on our
      most recent evaluation of internal control over financial reportings to
      Pharma-Bio Serv's auditors and the audit committee of Pharma-Bio Serv'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 Pharma-Bio Serv'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 Pharma-Bio Serv's internal controls over financial
      reporting.





/s/
                Manuel O. MoreraManuel
                O. MoreraChief
                Financial Officer




Dated:
      February 2, 2007