Exhibit 31.2

                    CERTIFICATION OF CHIEF FINANCIAL OFFICER
                PURSUANT TO THE SECURITIES EXCHANGE ACT OF 1934,
                             RULES 13a-14 AND 15d-14
                             AS ADOPTED PURSUANT TO
                  SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of American Soil Technologies, Inc. (the
"Company") on Form 10-QSB for the period ending March 31, 2004 as filed with the
Securities and Exchange Commission on the date hereof (the "Report"), I, Ken
Lew, Chief Financial Officer of the Company, certify, pursuant to Rules 13a-14
and 15-d14 of the Securities Exchange Act of 1934, as adopted pursuant to ss.302
of the Sarbanes-Oxley Act of 2002, that:

1.   I have reviewed the Report;

2.   Based upon my knowledge, the Report does not contain any untrue statement
     of a material fact or omit to state a material fact necessary in order to
     make the statements made, in light of the circumstances under which such
     statements were made, not misleading;

3.   Based upon my knowledge, the financial statements, and other financial
     information included in the Report, fairly present in all material respects
     the financial condition and results of operations of the Company, as of,
     and for, the periods presented in the Report;

4.   I and the other certifying officers of the Company:

     *    are responsible for establishing and maintaining disclosure controls
          and procedures for the Company;
     *    have designed such disclosure controls and procedures to ensure that
          material information is made known to us, particularly during the
          period in which the Report is being prepared;
     *    have evaluated the effectiveness of the Company's disclosure controls
          and procedures within 90 days of the date of the Report; and
     *    have presented in the Report our conclusions about the effectiveness
          of the disclosure controls and procedures based on the required
          evaluation.

5.   I and the other certifying officers have disclosed to the Company's
     auditors and to the audit committee of the board of directors (or persons
     fulfilling the equivalent function):

     *    all significant deficiencies in the design or operation of internal
          controls (a pre-existing term relating to internal controls regarding
          financial reporting) which could adversely affect the Company's
          ability to record, process, summarize and report financial data and
          have identified for the Company's auditors any material weaknesses in
          internal controls; and
     *    any fraud, whether or not material, that involves management or other
          employees who have a significant role in the Company's internal
          controls.

6.   I and the other certifying officers have indicated in the Report whether or
     not there were significant changes in internal controls or in other factors
     that could significantly affect internal controls subsequent to the date of
     their evaluation, including any corrective actions with regard to
     significant deficiencies and material weaknesses.


/s/ Ken Lew
-----------------------
Chief Financial Officer
May 4, 2004