EXHIBIT 31.2


                                  CERTIFICATION

            PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002


I, Jacob Rosenberg, certify that:

1.    I  have  reviewed this annual report on Form 10-K of New York Health Care,
      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(e) and 15d-15(e)) 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 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;  and

      (c)  Disclosed  in  this  report  any  change in the registrant's internal
      control  over  financial  reporting  that occurred during the registrant's
      fourth  fiscal  quarter  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


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      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.

Dated:  March 31, 2004               By: /s/ Jacob Rosenberg
                                     ------------------------
                                         Jacob Rosenberg
                                     Chief Financial Officer


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