Exhibit 99.2

                    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 of American Soil Technologies, Inc. (the
"Company") on Form 10-QSB/A for the period ending September 30, 2002 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:

          a.   are responsible for establishing and maintaining disclosure
               controls and procedures for the Company;

          b.   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;

          c.   have evaluated the effectiveness of the Company's disclosure
               controls and procedures within 90 days of the date of the Report;
               and

          d.   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):

          a.   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

          b.   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
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Ken Lew
Chief Financial Officer
December 3, 2002