Exhibit 31.2

                    CERTIFICATION OF CHIEF FINANCIAL OFFICER
                PURSUANT TO THE SECURITIES EXCHANGE ACT OF 1934,
                             RULES 13A-14 AND 15D-14
                             AS ADOPTED PURSUANT TO
                  SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of  PracticeXpert,  Inc. (the "Company")
on Form  10-QSB  for the  period  ending  September  30,  2004 as filed with the
Securities and Exchange Commission on the date hereof (the "Report"), I, Michael
Manahan,  Chief  Financial  Officer of the Company,  certify,  pursuant to Rules
13a-14 and 15-d14 of the Securities  Exchange Act of 1934 (the "Exchange  Act"),
as adopted pursuant to ss.302 of the Sarbanes-Oxley Act of 2002, that:

1.    I have reviewed this Report;

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;

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 Report;

4.    I and the other  certifying  officers of the Company 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 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 any
      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 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

      (c) 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  fiscal  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.    I and the other  certifying  officers  have  disclosed,  based on our most
      recent  evaluation of internal  control over financial  reporting,  to the

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      Company's  auditors and to 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.


/s/ Michael Manahan
-----------------------
Michael Manahan
Chief Financial Officer
November 19, 2004