**EXHIBIT        99.5**

 

**CERTIFICATIONS**

I, Cecil        Bond, certify that:

| 1. | I have reviewed this annual report on Form 40-F of                        Exeter Resource Corporation; |
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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 issuer as of, and for, the periods presented in this                        report; |
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| 4. | The 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)) and                        internal control over financial reporting (as defined in Exchange Act Rules                        13a-15(f) and 15d-15(f)) for the 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 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; |
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|   | b) | Designed such internal control over financial reporting, or                        caused such internal control over financial reporting to be designed under                        our supervision, to provide reasonable assurance regarding the reliability                        of financial reporting and the preparation of financial statements for                        external purposes in accordance with generally accepted accounting                        principles; |
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|   | c) | Evaluated the effectiveness of the 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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|   | d) | Disclosed in this report any change in the issuer’s                        internal control over financial reporting that occurred during the period                        covered by the annual report that has materially affected, or is reasonably                        likely to materially affect, the issuer’s internal control over                        financial reporting; and |
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|   | 5. | The issuer’s other certifying officer(s) and I have                        disclosed, based on our most recent evaluation of internal control over                        financial reporting, to the issuer’s auditor and the audit committee                        of the 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 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 issuer’s                        internal control over financial reporting. |
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| Date: March 31, 2008 |   | By:    |   | /s/ Cecil Bond 

Cecil BondChief Financial Officer

(Principal Accounting and Financial Officer) |

 

 

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