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  Annual  Report  of  PracticeXpert,   Inc.  (the
"Company") on Form 10-KSB for the period ending  December 31, 2003 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,  as adopted
pursuant to ss.302 of the Sarbanes-Oxley Act of 2002, that:

      (1)   I have reviewed the Report;

      (2)   Based upon my  knowledge,  the Report  does not  contain  any untrue
            statement  of a  material  fact  or omit to  state a  material  fact
            necessary  in  order to make the  statements  made,  in light of the
            circumstances under which such statements were made, not misleading;

      (3)   Based  upon  my  knowledge,  the  financial  statements,  and  other
            financial  information included in the Report, fairly present in all
            material respects the financial  condition and results of operations
            of the Company, as of, and for, the periods presented in the Report;

      (4)   I and the other certifying officers of the Company:

            a.    are responsible for  establishing  and maintaining  disclosure
                  controls and procedures for the Company;

            b.    have  designed  such  disclosure  controls and  procedures  to
                  ensure  that  material   information  is  made  known  to  us,
                  particularly  during  the  period in which the Report is being
                  prepared;

            c.    have evaluated the  effectiveness of the Company's  disclosure
                  controls  and  procedures  within  90 days of the  date of the
                  Report; and

            d.    have  presented  in  the  Report  our  conclusions  about  the
                  effectiveness of the disclosure  controls and procedures based
                  on the required evaluation.

      (5)   I and the other certifying  officers have disclosed to the Company's
            auditors and to the audit  committee  of the board of directors  (or
            persons fulfilling the equivalent function):

            a.    all  significant  deficiencies  in the design or  operation of
                  internal  controls (a  pre-existing  term relating to internal
                  controls regarding financial  reporting) which could adversely
                  affect the Company's ability to record, process, summarize and
                  report  financial  data and have  identified for the Company'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
                  Company's internal controls.

      (6)   I and the other  certifying  officers  have  indicated in the Report
            whether or not there were significant  changes in internal  controls
            or  in  other  factors  that  could  significantly  affect  internal
            controls  subsequent to the date of their evaluation,  including any
            corrective  actions  with  regard to  significant  deficiencies  and
            material weaknesses.


/s/ Michael Manahan
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Michael Manahan, Chief Financial Officer
April 13, 2004


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