**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**

| 1. | I                  have reviewed this annual report on Form 10-KSB of China Kangtai                  Cactus Bio-Tech Inc.: |
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| 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; |
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| 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; |
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| 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: |
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| 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; |
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| 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; |
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| 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 |
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| 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 |
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| 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): |
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| 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 |
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| 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. |
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| Date:                  February 5, 2008                                                                           |
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| /s/                  Hong                  Bu                                                                     |
| Hong                  Bu                                                                                          |
| Chief                  Financial Officer, Director and PrincipalFinancial                  and Accounting Officer |

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