| 1. | I                have reviewed this Form 10-QSB of Global Axcess Corp; |
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| 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; |
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| 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; |
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| 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: |
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|  | (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; |
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|  | (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; |
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|  | (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 |
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|  | (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; and |
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| 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 auditors and                the audit committee of the small business issuer'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 small business issuer'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 small business issuer's                internal control over financial reporting. |
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|   |                                                                                                   |                                      |
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|   |                                                                                                   | /s/ Michael              J. Loiacono |
|   | Michael                J. Loiacono Chief                Financial Officer and Chief Accounting Officer |

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