# Certification Pursuant
to Section  302 of the Sarbanes-Oxley Act of 2002

I, Martin P. Moore, certify that:

1.
I have reviewed this quarterly report on Form 10-Q of Cost-U-Less, Inc.;

|2. | Based on my knowledge, this quarterly 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 quarterly
report;
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|3. | Based on my knowledge, the financial statements, and other financial information
included in this quarterly 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 quarterly report;
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|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-15(e) and 15d-15(e)) for the registrant and we have:
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| | 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 quarterly report is being prepared;
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| | b) | evaluated the effectiveness of the registrant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; and
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| | c) | disclosed in this report any change in the registrants internal control
over financial reporting that occurred during the registrants most recent
fiscal quarter (the registrants fourth fiscal quarter in the case of an
quarterly report) that has materially affected, or is reasonably likely to
materially affect, the registrants internal control over financial
reporting;
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|5. | The registrants other certifying officer and I have disclosed, based on
our most recent evaluation of internal control over financial reporting, to the
registrants auditors and the audit committee of registrants board of
directors (or persons performing the equivalent functions):
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| | 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 registrants ability to record, process, summarize and
report financial information; and
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| | b) | any fraud, whether or not material, that involves management or other employees
who have a significant role in the registrants internal control over
financial reporting.
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Date:  May 10, 2005

/s/ Martin P. MooreMartin P. MooreChief Financial Officer

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