Exhibit
31.2


Certification
of Chief Financial Officer Pursuant to


Securities
Exchange Act Rules 13a-14(a) and 15d-14(a)


as Adopted Pursuant
to Section 302
of the Sarbanes-Oxley Act of 2002




I, Renrui
Tang, the Chief Financial Officer of China Valves Technology, Inc., certify
that:




1.
            I
      have reviewed this annual report on Form 10-K of China Valves Technology,
      Inc.;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;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
      registrant as of, and for, the periods presented in this
      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 and 15d-15) 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 registrant, including its consolidated subsidiaries,
is made known to us 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 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;





c)      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; and





d)      Disclosed
in this report our conclusion regarding the effectiveness of our internal
controls based on our evaluation as of the date of this report.




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 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 disclosed, based on our
      most recent evaluation of internal control over financial reporting,
      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 evaluation, including corrective actions regarding
      deficiencies and material weaknesses.





Date:
      March 31, 2008
            /s/
      Renrui TangRenrui
      Tang
              Principal
      Financial Officer and Accounting
Officer