Exhibit 31.2


                                  CERTIFICATION

I,  Martin G.  Chilek,  Chief  Financial  Officer  of Delta  Mutual,  Inc.  (the
"Company"), certify that:

1.    I have  reviewed  this  quarterly  report on Form 10-QSB of Delta  Mutual,
      Inc.;

2.    Based on my knowledge,  this quarterly  report does not contain any untrue
      statement of 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  report,  fairly  present  in all  material
      respects the financial condition,  results of operations and cash flows of
      the  Company as of,  and for,  the  periods  presented  in this  quarterly
      report;

4.    The  Company's  other  certifying   officer  and  I  are  responsible  for
      establishing  and  maintaining  disclosure  controls  and  procedures  (as
      defined in Exchange Act Rules 13a-14 and 15d-14) for the company 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 the
            Company, including its consolidated  subsidiaries,  is made known to
            us by others within those entities,  particularly  during the period
            in which this quarterly report is being prepared;

      (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;

      (c)   evaluated the effectiveness of the 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

      (d)   disclosed  in this  report  any  change  in the  Company's  internal
            control over financial  reporting that occurred during the Company's
            most recent fiscal quarter (the Company's fourth quarter in the case
            of an annual report) that has materially affected,  or is reasonably
            likely to materially  affect,  the Company's  internal  control over
            financial reporting; and

5.    The Company's other certifying  officer(s) and I have disclosed,  based on
      our most recent  evaluation of internal control over financial  reporting,
      to the Company's  auditors and the audit  committee of the Company'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  the  Company'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  the  Company's
            internal control over financial reporting.


Date:  August 12, 2004               /s/ Martin G. Chilek
                                     --------------------------------
                                     Martin G. Chilek
                                     Chief Financial Officer