Exhibit
      31.2




**CERTIFICATION
      OF PRINCIPAL EXECUTIVE OFFICER PRUSANT TO**


**EXCHANGE
      ACT RULE 13A-14(A)/15D-14(A) AS ADOPTED PURSUANT TO**


**SECTION
      302 OF THE SARBANES-OXLEY ACT OF 2002**





In
      connection with the Quarterly Report of MAJIC WHEELS CORP. on Form 10-QSB for
      the quarter ended March 31, 2008, as filed with the Securities and Exchange
      Commission on the date hereof, I, Asher
      Zwebner, Chief Accounting/Financial Officer of the Company, certify, pursuant
      to
      and for purposes of 18 U.S.C. Section 1350, as adopted pursuant to Section
      302
      of the Sarbanes-Oxley Act of 2002, that





1.  I
      have
      reviewed this Quarterly Report (Form 10-QSB) of MAJIC WHEELS CORP.
      ;





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.  The
      small
      business issuer'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)) and internal control over financial
      reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) 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 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 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 most recent
      fiscal quarter (the small business issuer's fourth fiscal quarter in the case
      of
      an annual report) that has materially affected, or is reasonably likely to
      materially affect, the small business issuer's internal control over financial
      reporting;





5.  The
      small
      business issuer's other certifying officer(s) and I have disclosed, based on
      our
      most recent evaluation of internal control over financial reporting, to the
      small business issuer's registered independent auditors and the audit committee
      of the small business 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:  May
      7,
      2008





/s/
                Asher ZwebnerAsher
                Zwebner


Chief Accounting/Financial Officer (Principal Financial Officer)