CERTIFICATIONS

I,  Karl  Redekopp,  certify  that:

1.   I have  reviewed  this  annual  report  on  Form  10-KSB/A of International
     Commercial  Television  Inc.;

2.   Based on my knowledge, this report does not contain any untrue statement of
     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 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
          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 and I have disclosed,
     based  on  our  most  recent  evaluation of internal control over financial
     reporting,  to the small business issuer's 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: March  8,  2007
                                       Signed:  /s/ Karl Redekopp
                                              ----------------------------------
                                              Chief Financial Officer