**EXHIBIT
      31.2**





**CERTIFICATION
      OF CHIEF FINANCIAL OFFICER PURSUANT TO**


**SECTION
      302 OF THE SARBANES-OXLEY ACT OF 2002**





I,
      Elena
      Pochapski, certify that:





1.  I
      have
      reviewed this Quarterly Report on Form 10-QSB/A of Siberian Energy Group
      Inc.;





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 small business issuer as of, and
      for, the periods presented in this report;





4.  The
      small
      business issuer'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)) for the small business issuer 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 small business issuer, 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)  Paragraph
      omitted in accordance with SEC transition instructions contained in SEC Release
      No. 33-8238;





c)  Evaluated
      the effectiveness of the small business issuer's disclosure controls and
      procedures and presented in this report my 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





d)  Disclosed
      in this report any change in the small business issuer's internal control over
      financial reporting that occurred during the small business issuer's fourth
      fiscal quarter that has materially affected, or is reasonably likely to
      materially affect, the small business issuer's internal control over financial
      reporting; and




5.  The
      small
      business issuer's other certifying officer and I have disclosed, based on our
      most recent evaluation of internal control over financial reporting, to the
      small business issuer's auditors and the audit committee of the small business
      issuer'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 small business issuer'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 small business issuer's internal control over
      financial reporting.





Date: 
      May 15, 2007





By *:
      /s/ Elena Pochapski*


Elena
      Pochapski


Chief
      Financial Officer


(Principal
      Accounting Officer)