| 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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| Date:                August 7, 2007 |                                                                                                       |
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|                                |                                                                                                            | /s/ Michael                J. Loiacono |
|                                | Michael                  J. Loiacono Chief                  Financial Officer and Chief Accounting Officer |
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