| 1. | I      have reviewed this quarterly report on Form 10-Q/A of Marketing Worldwide      Corporation |
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| 2.     | Based      on my knowledge, this quarterly 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 quarterly report; |
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| 3.     | Based      on my knowledge, the financial statements, and other financial information      included in this quarterly 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 quarterly      report; |
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| 4. | The      registrant’s other certifying officers 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 we 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 registrant, including its consolidated subsidiaries, is      made known to us by others within those entities, particularly during the      period in which this quarterly report is being      prepared; |
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|  | b) | evaluated the effectiveness of      the registrant’s disclosure control and procedures and presented in this      quarterly report our conclusions about the effectiveness of the disclosure      controls and procedures, as of the end of the period covered by this      quarterly report based on such evaluation;  and |
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|  | 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 |
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| 5)  | The      registrant’s other certifying officer(s) 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): |
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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      registrant’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 registrant’s internal control over financial      reporting. |
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|   | Date:      June 4, 2009      |   |
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|   |                         |   |
|   |                         |   |
|   | /s/      James Marvin        |   |
|   | James      Marvin            |   |
|   | Chief      Financial Officer |   |

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