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**Exhibit 31.2**
 

**OFFICER'SCERTIFICATEPURSUANT TO SECTION 302***

 

I, Fu WanChung, Simon, Chief Executive Officer, certify that: 

1. 

I have reviewed this annual report on Form 10-KSB for the fiscal year endedDecember 31, 2004, of China Expert Technology, Inc..; 

2. 

Based on my knowledge, this report does not contain any untrue statement of amaterial fact or omit to state a material fact necessary to make the statementsmade, in light of the circumstances under which such statements were made, notmisleading with respect to the period covered by this report;  

3. 

Based on my knowledge, the financial statements, and other financial informationincluded in this report, fairly present in all material respects the financialcondition, results of operations and cash flows of the small business issuer asof, and for, the periods presented in this report;  

4. 

I am responsible for establishing and maintaining disclosure controls andprocedures (as defined in Exchange Act Rules 13a-15(e)) for the small businessissuer and have: 

(a) 

Designed such disclosure controls and procedures, or caused such disclosurecontrols and procedures to be designed under our supervision, to ensure thatmaterial information relating to the small business issuer, including itsconsolidated subsidiaries, is made known to us by others within those entities,particularly during the period in which this report is being prepared; 

(b)

Omitted

 

(c) 

Evaluated the effectiveness of the small business issuer’s disclosure controlsand procedures and presented in this report our conclusions about theeffectiveness of the disclosure controls and procedures, as of the end of theperiod covered by this report based on such evaluation; and

 

(d) 

Disclosed in this report any change in the small business issuer’s internalcontrol over financial reporting that occurred during the small businessissuer’s most recent fiscal quarter (the small business issuer’s fourth fiscalquarter in the case of an annual report) that has materially affected, or isreasonably likely to materially affect, the small business issuer’s internalcontrol over financial reporting; and

 

5. 

I have disclosed, based on our most recent evaluation of internal control overfinancial reporting, to the small business issuer’s auditors and the auditcommittee of small business issuer’s board of directors (or persons performingthe equivalent functions):

 

(a) 

All significant deficiencies and material weaknesses in the design or operationof internal control over financial reporting which are reasonably likely toadversely 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 employeeswho have a significant role in the small business issuer’s internal control overfinancial reporting. 
Date:     June 14, 2006By: /s/ Fu Wan Chung, Simon        Name:Fu Wan Chung, Simon Title: Chief Financial Officer
 

 

* The introductory portion of paragraph 4 of theSection 302 certification that refers to the certifying officers' responsibilityfor establishing and maintaining internal control over financial reporting forthe company, as well as paragraph 4(b), have been omitted in accordance withRelease Nos. 33-8618 and 34-52492 (September 22, 2005) because the complianceperiod has been extended for small business issuers until the first fiscal yearending on or after July 15, 2007.