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                                  EXHIBIT 31.b


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

I, Kenneth Craig, certify that:

1. I have reviewed this Form 10-KSB for the period ended September 30, 2004, 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 the
financial condition, results of operations and cash flows of the Company as of,
and for, the periods presented in this report;

4. The Company's 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) for the Company and have:

                  (a) Designed such disclosure controls and procedures to ensure
                  that material information relating to the Company, 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 Company's 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. The Company's other certifying officers and I have disclosed, based on our
most recent evaluation, to the Company's 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 the Company's
                  ability to record, process, summarize and report financial
                  data and have identified for the Company'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 Company's internal controls; and

6. The Company's 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/ KENNETH CRAIG
                                                 -------------------------------
Date: December 28, 2004                          Kenneth Craig, Chief Financial
                                                 Officer, 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).