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**EXHIBIT 31.2**

                   CERTIFICATE OF PRINCIPAL FINANCIAL OFFICER

I, Richard A. Musal, Chief Financial Officer of Mirenco, Inc. (the "Small
business issuer") certify that:

        1. I have reviewed this quarterly report on Form 10-KSB of Small business
issuer

        2. Based on my knowledge, this quarterly 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 quarterly 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 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) and internal control
over financial reporting (as defined in Exchange Act Rules 13a-15 (f) and
15d-15(f)) 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
        quarterly report is being prepared;

        (b) Designed such internal control over financial reporting or caused such
        internal control over financial reporting to be designed under our
        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 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 issuers most recent fiscal quarter (the small business issuers
        fourth fiscal quarter in the case of an annual report) that has materially
        affected, or is reasonably likely to materially affect, the small business
        issuers 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 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: April 15, 2005

                                                     /s/ Richard A. Musal
                                                     Richard  A. Musal,
                                                     Chief Financial Officer
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