**Exhibit      31.2**

|  | 1. | I                have reviewed this quarterly report on Form 10-QSB of VirtualScopics,                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                small                business issuer as of, and for, the periods presented in this report; |
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|  | 4. | The                small business issuer'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 small                business issuer and have: |
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|  | 5. | The                small business issuer's other certifying officer(s) 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): |
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| Date:              November              14, 2006                                             |              |
|  /s/                Molly Henderson                                                           |    |    |
| Molly                HendersonChief                Financial Officer and Vice President of Finance |         |         |

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