31.2

CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER





|                                                              | I, Ralph M. Amato, certify that:                                                                                                                                                                                                                                                                                                                             
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|1.)                                                           | I have reviewed this quarterly report on Form 10-QSB of BoysToys.com, Inc.                                                                                                                                                                                                                                                                                   
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|2.)                                                           | Based on my knowledge, this quarterly report does not contain any untrue statement of 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 from operations and cash flows of the registrant as of, and for, the periods presented in this quarterly report.                                                 
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|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)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the small business issuer and have:
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|                                                              | (a)                                                                                                                                                                                                                                                                                                                                                          
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|                                                              | (b)                                                                                                                                                                                                                                                                                                                                                          
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|                                                              | (c)                                                                                                                                                                                                                                                                                                                                                          
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|                                                              | (d)                                                                                                                                                                                                                                                                                                                                                          
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|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 auditors and the audit committee of small business issuer's board of directors (or persons performing the equivalent functions):                              
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|                                                              | (a)                                                                                                                                                                                                                                                                                                                                                          
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|                                                              | (b)                                                                                                                                                                                                                                                                                                                                                          
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|By:  /s/ Ralph M. AmatoRalph M. Amato
Chief Financial Officer | Date:  August 10, 2006