EXHIBIT 31.2


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


I,  James F. Dempsey,  certify  that:

1.   I have reviewed this Quarterly Report on Form 10-Q of W.S. Industries,
     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;

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.   As the small business issuer's sole certifying officer, I am 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 my
          supervision, to ensure that material information relating to the small
          business issuer, including its consolidated subsidiaries, is made
          known to me by others within those entities, particularly during the
          period in which this report is being prepared;

     b)   Paragraph omitted in accordance with SEC transition instructions
          contained in SEC Release No. 33-8238, and an extension of the
          compliance date in accordance with SEC Release No. 33-8545;

     c)   Evaluated the effectiveness of the small business issuer's disclosure
          controls and procedures and presented in this report my 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 that has materially
          affected, or is reasonably likely to materially affect, the small
          business issuer's internal control over financial reporting; and

5.   As the small business issuer's sole certifying officer, I have disclosed,
     based on my 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:  January  16, 2009


                                               By: /s/ JAMES F. DEMPSEY
                                                   _____________________________
                                                       James F. Dempsey
                                                       Chief Financial Officer