**Exhibit
      31.2**





**Certification
      of Chief Financial Officer pursuant to Securities Exchange
      Act**


**Rules 13a-14(a) and
      15d-14(a) as adopted pursuant to Section 302 of
      the**


**Sarbanes
      Oxley Act of 2002**




I,
      Hong
      Bu, certify that:




1. I
      have reviewed this annual report on Form 10-KSB of China Kangtai Cactus
      Bio-Tech Inc.:




2.  Based
      on
      my knowledge, this annual 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 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 small business issuer
      as
      of, and for, the periods presented in this annual report;




4.  The
      small
      business issuer’s other certifying officer and I are responsible for
      establishing and maintaining disclosure controls and procedures (as defined
      in
      Exchange Act Rules 13a-15 and 15d-15(e)) and internal control over
      financial reporting (as defined in Exchange Act Rules 13a-15(f) and
      15d-15(f)) for the small business issuer and have:




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




b)  designed
      such internal control over financial reporting, or caused such internal control
      over financial reporting to be designed under our supervision, to provide
      reasonable assurance regarding the reliability of financial reporting and the
      preparation of financial statements for external purposes in accordance with
      generally accepted accounting principles;




c)  evaluated
      the effectiveness of the small business issuer’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




d)  disclosed
      in this report any change in the small business issuer’s internal control over
      financial reporting that occurred during the small business issuer’s most recent
      fiscal year that has materially affected, or its reasonably likely to materially
      affect, the small business issuer’s internal control over financial reporting;
      and




5.  The
      small
      business issuer’s other certifying officer 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 small business
      issuer’s board of directors (or persons performing the equivalent
      functions):








a)  all
      significant deficiencies and material weakness in the design or operation of
      internal control over financial reporting which are reasonably likely to
      adversely affect the small businesses issuer’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 small business issuer’s internal controls over
      financial reporting.




Date:April
                15,
                2008/s/Hong
                BuHong
                BuChief
                Financial Officer, Director and Principal
              Financial
                and Accounting Officer