31.2



CERTIFICATION OF
CHIEF FINANCIAL OFFICER







|                                                                          | I, Ralph M. Amato, certify that:                                                                                                                                                                                                                                                                               
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|1)                                                                        | I have reviewed this report on Form 10-QSB of BoysToys.com, Inc.                                                                                                                                                                                                                                               
|2)                                                                        | Based on my knowledge, this 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 annual report.
|3)                                                                        | Based on my knowledge, the financial statements and other financial information included in this annual 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 annual report.         
|4)                                                                        | The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (ass defined in Exchange Act Rules 13a-15(e) and 15d-15(e) for the Registrant and have:                                                                                    
|                                                                          | (a)                                                                                                                                                                                                                                                                                                            
|                                                                          | (b)                                                                                                                                                                                                                                                                                                            
|                                                                          | (c)                                                                                                                                                                                                                                                                                                            
|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 Registrant's Board of Directors (or persons performing the equivalent functions):                    
|                                                                          | a)                                                                                                                                                                                                                                                                                                             
|                                                                          | b)                                                                                                                                                                                                                                                                                                             
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|Dated:  May 15, 2004                                                     
|                                                                          |                                                                                                                                                                                                                                                                                                                
|By:  /s/ Ralph M. Amato 
     Ralph M. Amato
     Chief Financial Officer