**EXHIBIT
      31.2**




**CERTIFICATION
      OF THE CHIEF FINANCIAL OFFICER**


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




I,
      Tom
      Torii, Interim Chief Financial Officer (Principal Financial Officer) of AVP,
      Inc., certify that:




·  I
      have
      reviewed this quarterly report on Form 10-QSB for the quarter ended March 31,
      2008 of AVP, Inc.;




·  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 report;




·  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 small business issuer
      as
      of, and for, the periods presented in this report;




·  The
      small
      business issuer’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 small business issuer and
      have:




·  designed
      such disclosure controls and procedures to ensure that material information
      relating to the small business issuer, 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;




·  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 quarterly report based on such evaluation; and




·  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 most recent
      fiscal year that has materially affected, or is reasonably likely to materially
      affect, the small business issuer’s internal control over financial
      reporting.




·  The
      small
      business issuer’s other certifying officer and I have disclosed, based on our
      most recent evaluation of internal control over financial reporting, to the
      small business issuer’s auditors and the audit committee of the small business
      issuer’s board of directors (or persons performing the equivalent
      functions):




·  all
      significant deficiencies 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




·  any
      fraud, whether or not material, that involves management or other employees
      who
      have a significant role in the small business issuer’s internal
      controls.




Date:
      May
      14, 2008


By:
            /s/ Tom
              ToriiTom
              Torii
              Interim
                Chief Financial Officer
              (Principal
                Financial Officer)