CERTIFICATION

I, Clifford A. Clark, certify that:

  1.  I have reviewed this  Quarterly  Report on Form 10-QSB of Market  Central,
      Inc.,

  2.  Based on my knowledge,  this quarterly  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 quarterly report;

  3.  Based on my  knowledge,  the  financial  statements,  and other  financial
      information  included  in this  quarterly  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
      quarterly report;

  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-14 and 15d-14) for the  registrant  and
      have:
      a)    Designed  such  disclosure  controls and  procedures  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
            quarterly report is being prepared;
      b)    Evaluated the effectiveness of the registrant's  disclosure controls
            and  procedures as of a date within 90 days prior to the filing date
            of this quarterly report (the "Evaluation Date"); and
      c)    Presented  in  this  quarterly  report  our  conclusions  about  the
            effectiveness of the disclosure controls and procedures based on our
            evaluation as of the Evaluation Date;

  5.  The registrant's other certifying  officer and I have disclosed,  based on
      our most recent  evaluation,  to the  registrant's  auditors and the audit
      committee of registrant's board of directors:
      a)    All significant  deficiencies in the design or operation of internal
            controls which could adversely  affect the  registrant's  ability to
            record,  process,  summarize  and  report  financial  data  and have
            identified for the registrant'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  registrant's
            internal controls; and

  6.  The  registrant's  other  certifying  officer and I have indicated in this
      quarterly  report  whether  there were  significant  changes  in  internal
      controls or in other  factors  that could  significantly  affect  internal
      controls  subsequent to the date of our most recent  evaluation  including
      any  corrective  actions  with  regard  to  significant  deficiencies  and
      material weaknesses.

Date:  July 26, 2004
                                        /s/ Clifford A. Clark
                                        --------------------------------------
                                        Clifford A. Clark
                                        Chief Financial Officer


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