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                                                                    EXHIBIT 31.2

                          INTERNET PICTURES CORPORATION
                           SECTION 302 CERTIFICATIONS
                                 (ANNUAL REPORT)

                                 CERTIFICATIONS


I, Paul Farmer, the Chief Financial Officer of Internet Pictures Corporation,
certify that:

1.    I have reviewed this annual report on Form 10-K/A of Internet Pictures
      Corporation;

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 quarterly 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
      the registrant as of, and for, the periods presented in this annual
      report;

4.    The registrant's other certifying officers 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 registrant
      and we 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
           registrant, 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;

      b)   evaluated the effectiveness of the registrant's disclosure controls
           and procedures and presented in this annual 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 registrant's internal
           control over financial reporting that occurred during the
           registrant's most recent fiscal quarter (the registrant's fourth
           fiscal quarter in the case of an annual report) that has materially
           affected, or is reasonably likely to materially affect, the
           registrant's internal control over financial reporting; and

5.    The registrant's other certifying officers and I have disclosed, based on
      our most recent evaluation of internal control over financial reporting,
      to the registrant's auditors and the audit committee of registrant's board
      of directors (or persons performing the equivalent function):

      a)   all significant deficiencies in the design or operation of internal
           control over financial reporting which are reasonably likely to
           adversely affect the registrant's ability to record, process,
           summarize and report financial data and have identified for the
           registrant's auditors any material weaknesses in internal controls;
           and

      b)   any fraud, whether or not material, that involves management or other
           employees who have a significant role in the registrant's internal
           controls.




Date August 14, 2003


/s/ Paul Farmer
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Paul Farmer
Chief Financial Officer