Exhibit 31.2



Certification Pursuant to Section 302 of the Sarbanes-Oxley Act of
2002



I, Rita McKeown, certify that:



|1. | I have reviewed this annual report on Form 10-KSB of Alliance HealthCard, Inc;
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|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 they were made, not misleading with respect to the period covered by the annual report;
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|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 the registrant as of, and for, the periods presented in this annual report;
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|4. | I am responsible for establishing and maintaining disclosure controls and procedures for the registrant and I have:
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| | a. | designed such disclosure controls and procedures to ensure that material information relating to the registrant is made known to me by others within these entities, particularly
during the period which this annual report is being prepared;
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| | b. | evaluated the effectiveness of the registrants disclosure controls and procedures as of a date within 90 days prior to the filing date of this annual report (the
Evaluation Date); and
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| | c. | presented in this annual report my conclusions about the effectiveness of the disclosure controls and procedures based on my evaluation as of the Evaluation Date;
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|5. | I have disclosed, based on my most recent evaluation, to the registrants auditors and audit committee of the registrants board of directors:
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| | a. | All significant deficiencies in the design or operation of the registrants internal controls which could adversely affect the Companys ability to record, process,
summarize and report financial data and have identified for the registrants auditors any material weaknesses in the internal controls; 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 registrants internal controls; and
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|6. | I have indicated in this annual report whether or not there were significant changes in internal controls or in other factors that could significantly affect internal controls
subsequent to the date of my most recent evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses.
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/s/    RITA MCKEOWNRita McKeown Chief Financial Officer




Date: January 9, 2004