Certification of Chief Financial Officer
                         Pursuant to Section 302 of the
                           Sarbanes-Oxley Act of 2002



I, Joseph P. Hubert, certify that:

         1.       I have  reviewed  this annual report on Form 10-K of Excalibur
                  Industries;

         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;

         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 registrant as of,
                  and for, the periods presented in this annual report;

         4.       The  registrant's   other   certifying   officers  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 we 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  annual
                       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  annual  report
                       (the "Evaluation Date"); and

                  c)   presented in this annual 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   officers  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  (or  persons  performing  the  equivalent
                  function):

                  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

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         6.       The  registrant's   other  certifying   officers  and  I  have
                  indicated  in this  annual report  whether or  not  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 13, 2004                 /s/:JOSEPH P. HUBERT
------------------------              ------------------------------------------
                                         President, Chief Executive Officer,
                                         (Principal Financial Officer)







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