| (1) | I      have reviewed this quarterly report on Form 10-Q of Vycor Medical,      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; |
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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 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: |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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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 the 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): |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 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 financialreporting. |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Date:      August 13, 2010                                      |
|-----------------------------------------------------------------|
|                                                            |
| /s/      Kenneth T. Coviello                                    |
|                                                            |
| By:      Kenneth      T. Coviello |
|                                                            |
| Title:   Chief      Financial Officer            |

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