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                                  Exhibit 31.2

     CERTIFICATION OF CHIEF FINANCIAL OFFICER PURSUANT TO SECTION 302(a) OF
                         THE SARBANES-OXLEY ACT OF 2002

I, Michael  Gibbs,  Chief  Financial  Officer of DCI USA, Inc. (the  "Company"),
certifies that:

1.    I have reviewed this annual report on Form 10-K of 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 small business
issuer as of, and for, the periods presented in this report;

4.    I am 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.    Designed such disclosure control over financial reporting,  or
                  caused such internal  control over financial  reporting got be
                  designed  under  our   supervision,   to  provide   reasonable
                  assurance regarding the reliability of financial reporting and
                  the preparation of financial  statements for external purposes
                  in accordance with generally accepted accounting principles;

            c.    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

            d.    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.    I have disclosed,  based on my most recent  evaluation of internal control
over financial reporting,  to the small business issuer's auditors and the audit
committee of the small  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 control over financial reporting

Date:  April 15, 2005

/s/ Michael Gibbs
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Michael Gibbs
Chief Financial Officer