CERTIFICATIONS

I,  Patrick  Lavin,  certify  that:

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

2.   Based  on  my  knowledge,  this  annual  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 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.   The  registrant'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 registrant 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  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 based on such
          evaluation; and

     d)   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  annual  report) that has materially affected, or is
          reasonably  likely  to  materially  affect,  the registrant's internal
          control over financial reporting.

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 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.

6.   The  registrant's  other  certifying  officer  and I have indicated in this
     annual  report  whether  or  not there were significant changes in internal
     controls  or  in  other  factors  that  could significantly affect internal
     controls  subsequent  to  the date of our most recent evaluation, including
     any corrective actions with regard to significant deficiencies and material
     weakness.

         Date: March  30,  2005
                                       Signed: /s/  Patrick  Lavin
                                               ---------------------------------
                                               Chief  Financial  Officer