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                                  EXHIBIT 31.b

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                     CERTIFICATE OF CHIEF FINANCIAL OFFICER
            PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Theodore Misiewicz, certify that:

1. I have reviewed this Form 10-KSB for the period ended September 30, 2005, of
Morgan Beaumont, Inc. (the "Company");

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;

3. Based on my knowledge, the financial statements, and other financial
information included in this report, fairly present in all material respects our
financial condition, results of operations and cash flows as of, and for, the
periods presented in this report;

4. Our other certifying officers and I are responsible for establishing and
maintaining disclosure controls and procedures (as defined in EXCHANGE ACT RULES
13a-15 and 15d-15) and have:

         (a) Designed such disclosure controls and procedures to ensure that
material information relating to us, including our consolidated subsidiaries, is
made known to it by others within those entities, particularly during the period
in which this report is being prepared;

         (b) Evaluated the effectiveness of our disclosure controls and
procedures as of a date within 90 days prior to the filing date of this report
(the "Evaluation Date"); and

         (c) Presented in this report our conclusions about the effectiveness of
the disclosure controls and procedures based on our evaluation as of the
Evaluation Date;

5. Our other certifying officers and I have disclosed, based on our most recent
evaluation, to our auditors and the audit committee of Company's board of
directors (or persons performing the equivalent functions):

         (a) All significant deficiencies in the design or operation of internal
controls which could adversely affect our ability to record, process, summarize
and report financial data and have identified for our 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 our internal controls; and

6. Our other certifying officers and I have indicated in this 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.



                                         /S/ THEODORE MISIEWICZ
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           Date: December 23, 2005       Theodore Misiewicz
                                         Chief Financial Officer, Secretary and
                                         Director


* Provide a separate certification for each principal executive officer and
principal financial officer of the Company. See Rules 13a-14(a) and 15d-14(a).