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)  Designed such internal control over financial reporting, or caused such
         internal  control  over  financial  reporting  to be designed  under my
         supervision,  to provide reasonable assurance regarding the reliability
         of financial reporting and the preparation of financial  statements for
         external  purposes in accordance  with  generally  accepted  accounting
         principles;

     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 11, 2010

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