Exhibit 99.8

CERTIFICATION

I, Parkash K. Athwal,
certify that:



| | 1. | I have reviewed
      this annual report on Form 40-F of Southwestern Resources
      Corp.;
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| | 2. | Based on my
      knowledge, this 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;
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| | 3. | Based on my
      knowledge, the financial statements, and other financial information
      included in this report, fairly present in all material respects the
      financial condition, results of operations and cash flows of the company
      as of, and for, the periods presented in this report;
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| | 4. | The company’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)) [omitted pursuant to Transition Period
      provisions at Section III of Release 34-47986 of the Securities and
      Exchange Commission entitled “Management’s Reports on Internal Control
      over Financial Reporting and Certification of Disclosure in Exchange Act
      Periodic Reports”] for the company and have:
| | -- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | (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 company, including its consolidated
      subsidiaries, is made known to us by others within those entities,
      particularly during the period in which this report is being
      prepared;
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| | (b) | [omitted
      pursuant to Transition Period provisions at Section III of Release
      34-47986 of the Securities and Exchange Commission entitled “Management’s
      Reports on Internal Control over Financial Reporting and Certification of
      Disclosure in Exchange Act Periodic Reports”];
| | --- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | (c) | Evaluated the
      effectiveness of the company’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 report based on such evaluation; and
| | --- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | (d) | Disclosed in
      this report any change in the company’s internal control over financial
      reporting that occurred during the period covered by the annual report
      that has materially affected, or is reasonably likely to materially
      affect, the company’s internal control over financial reporting;
      and
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| | 5. | The company’s
      other certifying officer and I have disclosed, based on our most recent
      evaluation of internal control over financial reporting, to the company’s
      auditors and the audit committee of the company’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 company’s ability to record, process, summarize and
      report financial information; and
| | --- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | (b) | Any fraud,
      whether or not material, that involves management or other employees who
      have a significant role in the company’s internal control over financial
      reporting.
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Date: March 28, 2005

/s/ Parkash K.
AthwalParkash K.
Athwal, Vice President, Finance and Chief Financial Officer

SWG
Form 40-F 2004