Exhibit 31.2
                  Certification by the Chief Executive Officer
                         and its Chief Financial Officer
         Relating to a Periodic Report Containing Financial Statements.

Certification

I, Robin Smyth, Chief Financial Officer of Virilitec Industries, Inc., certify
that:

      1. I have reviewed this annual report on Form 10-KSB of Virilitec
Industries, Inc.;

      2. Based on my knowledge, this annual 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 annual
report;

      3. Based on my knowledge, the financial statements, and other financial
information included in this annual 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 annual report;

      4. I am 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 have:

            a) Designed such disclosure controls and procedures, or caused such
      disclosure controls and procedures to be designed under my supervision, to
      ensure that material information relating to the registrant, including its
      consolidated subsidiaries, is made known to me by others within those
      entities, particularly during the period in which this annual report is
      being prepared;

            b) Evaluated the effectiveness of the registrant's disclosure
      controls and procedures and presented in this report my 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;

            c) Disclosed in this annual report any change in the registrant's
      internal control over financial reporting that occurred during the
      registrant's fourth fiscal quarter that has materially affected, or is
      reasonably likely to materially affect, the registrant's internal control
      over financial reporting; and

      5. I have disclosed, based on my most recent evaluation of internal
control over financial reporting, to the registrant's auditors and the audit
committee of the registrant'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 registrant'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 registrant's internal
      control over financial reporting.


Date: February 17, 2004                 By: /s/ Robin Smyth
                                           -------------------------------------
                                           Robin Smyth
                                           Chief Financial Officer