EXHIBIT  31.2

                    CERTIFICATION OF CHIEF EXECUTIVE OFFICER
                       PURSUANT TO RULE 13A - 15(E) OF THE
                  SECURITIES EXCHANGE ACT OF 1934, AS AMENDED,
                             AS ADOPTED PURSUANT TO
                  SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I,  LYNN  STRATFORD  CERTIFY  THAT:

         1.  I  HAVE REVIEWED THIS ANNUAL REPORT ON FORM 10-KSB OF MOUNTAIN OIL,
INC.;

         2.  BASED  ON  MY  KNOWLEDGE,  THIS  ANNUAL 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
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
REGISTRANT  AS  OF,  AND  FOR,  THE  PERIODS  PRESENTED  IN  THIS ANNUAL REPORT;

         4.  THE REGISTRANT'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-15(E))  FOR  THE  REGISTRANT 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 REGISTRANT,
INCLUDING  ITS  CONSOLIDATED  SUBSIDIARIES, IS MADE KNOWN TO US BY OTHERS WITHIN
THOSE  ENTITIES,  PARTICULARLY  DURING THE PERIOD IN WHICH THIS ANNUAL REPORT IS
BEING  PREPARED;

                  (B) EVALUATED THE EFFECTIVENESS OF THE REGISTRANT'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  ANNUAL  REPORT  BASED  ON  SUCH  EVALUATION;  AND

                  (C)  DISCLOSED  IN  THIS  ANNUAL  REPORT  ANY  CHANGE  IN  THE
REGISTRANT'S  INTERNAL CONTROL OVER FINANCIAL REPORTING THAT OCCURRED DURING THE
PERIOD  COVERED  BY  THE  ANNUAL  REPORT  THAT  HAS  MATERIALLY  AFFECTED, OR IS
REASONABLY  LIKELY  TO MATERIALLY AFFECT, THE REGISTRANT'S INTERNAL CONTROL OVER
FINANCIAL  REPORTING;  AND

         5.  THE  REGISTRANT'S  OTHER  CERTIFYING  OFFICER AND I HAVE DISCLOSED,
BASED  ON  OUR  MOST  RECENT  EVALUATION  OF  INTERNAL  CONTROL  OVER  FINANCIAL
REPORTING,  TO  THE  REGISTRANT'S  AUDITORS  AND  THE  AUDIT  COMMITTEE  OF  THE
REGISTRANT'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  REGISTRANT'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 REGISTRANT'S
INTERNAL  CONTROL  OVER  FINANCIAL  REPORTING.



MARCH  18,  2004                                  /S/  LYNN  STRATFORD
------------------                                    ----------------
    (DATE)                                             LYNN  STRATFORD
              CHIEF  FINANCIAL  OFFICER (PRINCIPAL  FINANCIAL  OFFICER)


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