**EXHIBIT
      31.2**




**CERTIFICATION**




I,
      Chi-wai Tse, certify that:




1.  I
      have
      reviewed this quarterly report on Form 10-QSB of China Display Technologies,
      Inc.




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;




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




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)) for the small business issuer 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 small business issuer, 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;


(b) 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 report based on such evaluation; and


(c) 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 quarter that has materially affected, or is reasonably likely to
      materially affect, the small business issuer's internal control over financial
      reporting;




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 the small business issuer's board of directors (or persons performing
                the equivalent functions):(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 small business issuer'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 small business issuer's
              internal control over financial
              reporting.




Dated:
              November 19, 2007
            
            /s/ Chi-wai
              TseChi-wai
              TseChief
              Financial Officer