**EXHIBIT
      31.2**





CERTIFICATION
      OF CHIEF FINANCIAL OFFICER


PURSUANT
      TO RULES 13A-14 AND 15D-14


OF
      THE
      SECURITIES EXCHANGE ACT OF 1934




I,
      Don
      Paterson, certify that:




1.
      I have
      reviewed this quarterly report on Form 10-QSB of DAIRY FRESH FARMS 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 small business issuer of, and for,
      the periods presented in this report;







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)) for the small business issuer 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 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)
      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





(c)
      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 quarter ending
      September 30, 2007 that has materially affected, or is reasonably likely to
      materially affect, the small business issuer's internal control over financial
      reporting.







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 auditor 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 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 employees who have
      a
      significant role in the registrant's internal control over financial
      reporting.




Date:
                November 14, 2007
            
            
            /s/ Don
              PatersonDon
                Paterson
              Principal
                Accounting Officer