EXHIBIT  31.2

                  CERTIFICATION PURSUANT TO SECTION 302 OF THE
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                           SARBANES-OXLEY ACT OF 2002
                           --------------------------

I, Alfred Oglesby, certify that:

1.   I  have  reviewed this annual report on Form 10-KSB of Taurus Entertainment
     Companies,  Inc.;

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
     Taurus  Entertainment Companies, Inc. as of, and for, the periods presented
     in  this  report;

4.   Taurus  Entertainment  Companies,  Inc.'s other certifying officer(s) 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
     Taurus  Entertainment  Companies,  Inc.  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  Taurus  Entertainment
     Companies,  Inc., 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  internal  control  over financial reporting, or caused
     such  internal  control  over  financial reporting to 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 Taurus Entertainment Companies, Inc.'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 Taurus Entertainment Companies,
     Inc.'s  internal  control  over  financial  reporting  that occurred during
     Taurus  Entertainment  Companies,  Inc.'s  most recent fiscal year that has
     materially  affected,  or is reasonably likely to materially affect, Taurus
     Entertainment  Companies, Inc.'s internal control over financial reporting;
     and

5.   Taurus  Entertainment  Companies,  Inc.'s other certifying officer(s) and I
     have  disclosed,  based  on  our most recent evaluation of internal control
     over  financial  reporting,  to  Taurus  Entertainment  Companies,  Inc.'s
     auditors  and the audit committee of Taurus Entertainment Companies, Inc.'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 Taurus Entertainment Companies, Inc.'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 Taurus Entertainment Companies,
     Inc.'s  internal  control  over  financial  reporting.

Date:  January 14, 2004            By:  /s/  Alfred  Oglesby
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                                        Alfred  Oglesby
                                        Chief  Financial  Officer


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