***Exhibit
      31.*** ***2***





**CERTIFICATION
      OF CHIEF FINANCIAL OFFICER UNDER SECTION 302 OF THE SARBANES-OXLEY
      ACT**








I,
      Tom
      Hillman ,
      certify
      that:





1.
      I have
      reviewed this Amendment No. 1 to Quarterly Report on Form 10QSB/A of ZVUE
      Corporation (f/k/a Handheld Entertainment, 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 periods covered by this quarterly 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 and I are responsible for
      establishing and maintaining disclosure controls and procedures (as defined
      in
      Exchange Act Rules 13a-15(e) and 15d-(15e)) 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
      subsidiaries, is made known to us by others within those entities, particularly
      during the period in which this report is being prepared:





b.
      [Paragraph omitted];





c.
      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





d.
      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 covered by the report (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 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:
      January 28, 2008**





**By:
      /s/** **TOM
      HILLMAN**


Tom
      Hillman


Interim
      Chief Financial Officer (Interim Principal Financial and Accounting
      Officer)


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