**CERTIFICATIONS**

| 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                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. | The                registrant’s other certifying officer 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)) and internal                control over financial reporting (as defined in Exchange Act Rule                13a-15(f) and 15d-15(f)) for the registrant and                have: |
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|  | (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; |
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|  | (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; |
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|  | (c) | Evaluated                  the effectiveness of the registrant’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 |
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|  | (d) | 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 |
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| 5.                     | The                registrant’s other certifying officer and I have disclosed, based on our                most recent evaluation, to the registrant’s auditors and the audit                committee of the registrant’s board of                directors: |
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|   | (a) | All                  significant deficiencies in the design or operation of internal                  controls                  which could 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 |
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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 over financial reporting. |
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|                                   |                                                                           |                                  |
|----------------------------------------|--------------------------------------------------------------------------------|---------------------------------------|
|                                   | **INYX, Inc.**                                                                 |
|                              |                                                                      |                             |
| Date: March              31, 2006 | By:                                                                  | /s/ Rima              Goldshmidt |
|                                   | Rima              Goldshmidt,                                                  |
|                                   | Vice                President and Acting ChiefFinancial                Officer |

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