**Exhibit 31.2**

**CERTIFICATIONS**

I, Martin S. Smiley, certify that:

|   | 1.     | I have reviewed this annual report on   Amendment No. 1 to Form 10-K/A of mPhase    Technologies, 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 registrant as of,    and for, the periods presented in this report; |
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|   | 4.     | The registrant’s other certifying officer    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 registrant’sand have: |
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|        |        | (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 report is being prepared; |
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|  |  | (b) | Evaluated the effectiveness of the registrant’s    disclosure  controls and procedures, and presented in this 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; and |
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|   |   | (c) | Disclosed in this report any change    in the registrant’sinternal control over financial reportingthat 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 |
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|   | 5. | The registrant’s other certifying officer    and I have disclosed,based  on our most recent evaluation of    internal control over financial reporting, to the registrant’s auditors    and the audit committee of registrant’s    board of directors (or persons performing the equivalent functions): |
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|        |        | (a)    | All significant deficiencies and material weaknesses    in the design or operation of internal control over financial reporting    which are reasonablylikely to adversely affect the registrant’s ability to record, process,summarize and report financial information; and |
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|  |  | (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. |
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/s/ Martin S. Smiley

Martin S. SmileyChief Financial Officer

March 5, 2004

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