Exhibit 31.2

CERTIFICATION OF CHIEF FINANCIAL OFFICER





|                         | I, Ralph M. Amato, certify that:                                                                                                                                                                                                                                                                                            
|------------------------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|                         |                                                                                                                                                                                                                                                                                                                             
|1.)                      | I have reviewed this quarterly report on Form 10-QSB of BoysToys.com, Inc.                                                                                                                                                                                                                                                  
|                         |                                                                                                                                                                                                                                                                                                                             
|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.
|                         |                                                                                                                                                                                                                                                                                                                             
|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.                
|                         |                                                                                                                                                                                                                                                                                                                             
|4.)                      | The registrants other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 143a-14 and 15d-14) for the registrant and we have:                                                                                                    
|                         |                                                                                                                                                                                                                                                                                                                             
|                         | a)                                                                                                                                                                                                                                                                                                                          
|                         |                                                                                                                                                                                                                                                                                                                             
|                         | b)                                                                                                                                                                                                                                                                                                                          
|                         |                                                                                                                                                                                                                                                                                                                             
|                         | c)                                                                                                                                                                                                                                                                                                                          
|                         |                                                                                                                                                                                                                                                                                                                             
|5.)                      | The registrant's other certifying officer and I have disclosed, based on our recent evaluation, to the registrant's auditors and the audit committee of registrant's board of directors (or persons performing the equivalent functions):                                                                                   
|                         |                                                                                                                                                                                                                                                                                                                             
|                         | a)                                                                                                                                                                                                                                                                                                                          
|                         |                                                                                                                                                                                                                                                                                                                             
|                         | b)                                                                                                                                                                                                                                                                                                                          
|                         |                                                                                                                                                                                                                                                                                                                             
|Date:  November 13, 2006 | By: