**Exhibit 31.2**

 

**CERTIFICATIONS**

 

I, Darren Miles, certify that:

 

1.                                       I have reviewed this Quarterly Report on Form 10-QSBof Earth Biofuels, Inc.;

 

2.                                       Based on my knowledge, this report does notcontain any untrue statement of a material fact or omit to state a materialfact necessary to make the statements made, in light of the circumstances underwhich such statements were made, not misleading with respect to the periodcovered by this report;

 

3.                                       Based on my knowledge, the financialstatements, and other financial information included in this report, fairlypresent in all material respects the financial condition, results of operationsand cash flows of the small business issuer as of, and for, the periodspresented in this annual report;

 

4.                                       The small business issuer’s other certifyingofficer and I are responsible for establishing and maintaining disclosurecontrols and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) and internal control over financial reporting  (as defined inExchange Act Rules 13a-15(f) and 15d-15(f)) for the small businessissuer and have:

 

a)Designed such disclosure controls and procedures, or caused such disclosurecontrols and procedures to be designed under our supervision, to ensure thatmaterial information relating to the small business issuer, including itsconsolidated 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 suchinternal control over financial reporting to be designed under our supervision,to provide reasonable assurance regarding the reliability of financialreporting and the preparation of financial statements for external purposes inaccordance with generally accepted accounting;

 

c)Evaluated the effectiveness of the small business issuer’s disclosure controlsand procedures and presented in this report our conclusions about theeffectiveness of the disclosure controls and procedures, as of the end of theperiod covered by this report based on such evaluation ; and

 

d)Disclosed in this report any change in the small business issuer’s internalcontrol over financial reporting that occurred during the small business issuer’smost recent fiscal quarter (the small business issuer’s fourth fiscal quarterin the case of an annual report) that has materially affected, or is reasonablylikely to materially affect, the small business issuer’s internal control overfinancial reporting; and

 

5.                                       The small business issuer’s other certifyingofficer and I have disclosed, based on our most recent evaluation, of internalcontrol over financial reporting, to the small business issuer’s auditors andthe audit committee of the small business issuer’s board of directors (orpersons performing the equivalent function):

 

a)All significant deficiencies and material weaknesses in the design or operationof internal control over financial reporting which are reasonably likely toadversely affect the small business issuer’s ability to record, process,summarize and report financial information; and

 

b)Any fraud, whether or not material, that involves management or other employeeswho have a significant role in the small business issuer’s internal controlover financial reporting.

 
| Date: May 22, 2006 |                        |
|-------------------------|-----------------------------|
|                    |                        |
|                    | /s/  DARREN MILES |   |
|                    | Darren Miles                |
|                    | Chief Financial Officer     |

 

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