Certification of Chief Financial Officer
                      pursuant to Rule 13A-14(A)/15D-14(aA)
                     of the Secuities Exchange Act of 1934,
                      as adopted pursuant to Section 302 of
                         the Sarbanes-Oxley Act of 2002.

I, Rachel Lin, the Administrative and Financial Manager, Chief Financial Officer
(Principal Financial Officer), certify that:

      (1) I have reviewed this annual report on Form 10-KSB of C&D Production,
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 report;

      (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 small business
issuer as of, and for, the periods presented in this report;

      (4) The small business issuer's other certifying officers 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 small
business issuer 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 small business issuer,
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;

      (b) 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

      (c) 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 fourth fiscal quarter that has materially affected, or is
reasonably likely to materially affect, the small business issuer's internal
control over financial reporting; and

      (5) The small business issuer's other certifying officers 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 the small business issuer'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 small business 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.

                                     By: /s/ Chien-Te Chou
                                         -------------------------------------
                                         Chien-Te Chou
                                         Administrative and Financial Manager,
                                         Chief Financial Officer

April 14, 2004