**EXHIBIT
      31.2**





I,
      Li Wa
      Tat Benedict, Chief Financial Officer certify that:





1.
      I have
      reviewed this annual report on Form 10-KSB of China Digital Media
      Corporation.





2.
      Based
      on my knowledge, the 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 are 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 registrant
      as
      of, and for, the periods presented in this annual report;





4.
      The
      registrant'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-(e)) for the registrant and have:


|a) | designed
              such disclosure controls and procedures,or
              caused such disclosure controls and procedures to be designed under
              our
              supervision, to ensure that material information relating to the
              registrant, including its consolidated subsidiaries, is made known
              to us
              by others within those entities, particularly during the period in
              which
              this annual report is being prepared;
|-- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|b) | evaluated
              the effectiveness of the registrant's disclosure controls and procedures
              and presented in this annual report our conclusions about the
              effectiveness of the disclosure controls and procedures, as of the
              end of
              the period covered by this report based on such
              evaluation;
|-- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|c) | disclosed
              in this report any change in the registrant’s internal control over
              financial reporting that occurred during the registrant’s most recent
              fiscal quarter (the registrant’s fourth fiscal quarter in the case of an
              annual report) that has materially affected, or is reasonably likely
              to
              materially affect, the registrant’s internal control over financial
              reporting; and
|-- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------




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


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




Date:
      March 23, 2007








/s/
      Li
      Wa Tat Benedict


Li
      Wa Tat
      Benedict


Chief
      Financial Officer