**Exhibit
          31.2**
 
 
 **CERTIFICATION
          OF THE PRINCIPAL FINANCIAL AND ACCOUNTING OFFICER PURSUANT
          TO**
 **SECTION
          302 OF THE SARBANES-OXLEY ACT OF 2002**
 
 I,
          Howard
          A. Becker, certify that:
 
 (1)
          I
          have reviewed this annual report on Form 10-KSB of CepTor
          Corporation;
 
 (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 registrant as of,
          and
          for, the periods presented in this report;
 
 (4)
          I am
          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 have:
 
 a)
          Designed such disclosure controls and procedures, or caused such disclosure
          controls and procedures to be designed under my supervision, to ensure
          that
          material information relating to the registrant, including its consolidated
          subsidiaries, is made known to me 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 quarterly report myconclusions 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 the report any change in the registrant's internal control
          over
          financial reporting that has occurred during the registrant's most recent
          fiscal
          quarter (the registrant's fourth fiscal quarter in the case of the annual
          report) that has materially affected, or is reasonably likely to materially
          affect, the registrant's internal control over financial reporting;
          and
 
 (5)
          I
          have disclosed, based on my most recent evaluation of internal control
          over
          financial reporting, to the registrant's auditors and the audit committee
          of the
          registrant's board of directors (or persons performing the equivalent
          functions):
  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
          information; and
 
 b)
          Any fraud, whether or not material, that involves management or other employees
          who have a significant role in the registrant's internal control over financial
          reporting.
 
 Date:
          April 17, 2007
 
 By:
          /s/ Howard Becker
 Howard Becker