Exhibit 31.2

                                 CERTIFICATIONS

I, Arnaldo Galassi, certify that:

1. I have reviewed this annual report on Form 10-KSB of VirtGame Corp.;

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;

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
   company as of, and for, the periods presented in this annual report;

4. The company'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 company and I 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
            company, including its consolidated subsidiaries, is made known to
            me by others within those entities, particularly during the period
            in which this annual report is being prepared;

      (b)   evaluated the effectiveness of the company's disclosure controls and
            procedures and presented in this reported my conclusions about the
            effectiveness of the disclosure controls and procedures, as of the
            period covered by this annual report based on such evaluation; and

      (c)   disclosed in this report any change in the company's internal
            control over financial reporting that occurred during the company's
            most recent fiscal quarter that has materially affected, or is
            reasonably likely to materially affect, the company's internal
            control over financial reporting; and

5. The company's other  certifying  officer and I have  disclosed,  based on our
   most recent evaluation of internal control over financial  reporting,  to the
   company's  auditors and the audit  committee of company's  board of directors
   (or persons performing the equivalent function):

      (a)   all significant deficiencies and material weaknesses in the design
            or operation of internal controls over financial reporting which are
            reasonably likely to adversely affect the company'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 company's
            internal control over financial reporting.



March 31 , 2005                         /s/  Arnaldo Galassi
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                                        Arnaldo Galassi, Chief Financial Officer