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EXHIBIT 31.2

|CERTIFICATION PURSUANT TO                    
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|18 U.S.C. ss 1350, AS ADOPTED PURSUANT TO    
|SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Jamie Arthur Lewin, certify that:

1.      I have reviewed this annual
report on Form 10-KSB of Dussault Apparel Inc.

2.      Based on my knowledge, this
annual report does not contain any untrue statement of a material fact or omit
to date 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
of operations and cash flows of the small business issuer as of, and for, the
periods presented in this annual report;

4.      The small business issuer's
other certifying officers 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 control
over financial reporting.

5.      The small business issuer's
other certifying officers 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 controls and
procedures for financial reporting.

Date: February 13, 2008

Signature: /s/ Jamie Arthur Lewin
  Title: Chief Financial Officer
  (Principal Financial Officer and Principal Accounting Officer)

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