**Exhibit      31.2**

| 1.     | I have reviewed this Quarterly Report                on Form                10-Q of PokerTek, Inc.;                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
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| 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;                                                                                                                          |
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| 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;                                                                                                                                                                           |
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| 4.     | The registrant’s other certifying officer(s)                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))                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)                  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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|   | (c)                  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(s)                and I have disclosed, based on our 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):                                                                                                                                                                            |
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|   | (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 registrant’s ability to record,                  process, summarize and report financial information;                  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                  control over financial reporting.                                                                                                                                                                                                                                                                                                                     |

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|  May                  11,                  2006  |                                                                                                      |                                     |
|                                                       |                                                                                                      | /s/ Christopher                  Daniels |
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|                                                       | Christopher                      DanielsChief                      Financial                      Officer |