Exhibit 31.2

                            CERTIFICATION PURSUANT TO
                  SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Yossi Haras, Chief Financial Officer of B&D Food Corp., certify that:

   1.  I have reviewed this quarterly report on Form 10-QSB/A of B&D Food Corp.;

   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  (the  small
           business  issuer's  fourth  fiscal  quarter  in the case of an annual
           report) that has  materially  affected,  or is  reasonably  likely to
           materially  affect, the small business issuer's internal control over
           financial reporting; and

   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.

Date: May 4, 2006

/s/ YOSSI HARAS
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Yossi Haras
Chief Financial Officer
(Principal Financial Officer and Principal Accounting Officer)