EXHIBIT 31.2

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

I, Eugene C. Wielepski, certify that:

1.    I have reviewed this Amendment No. 1 to the annual report on Form 10-K of
      I.C. Isaacs & Company, Inc. (the "Registrant");

2.    Based on my knowledge, this Amendment 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 Amendment;

3.    Based on my knowledge, the financial statements, and other financial
      information included in this Amendment, 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 Amendment;

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 Amendment is being prepared;

      (b)   evaluated the effectiveness of the Registrant's disclosure controls
            and procedures and presented in this Amendment our conclusions about
            the effectiveness of the disclosure controls and procedures, as of
            the end of the period covered by this Amendment based on such
            evaluation; and

      (c)   disclosed in this Amendment any change in the Registrant's internal
            control over financial reporting that occurred during the
            Registrant's most recent fiscal quarter (the fiscal quarter ended
            December 31, 2004) that has materially affected, or is reasonably
            likely to materially affect, the Registrant's internal control over
            financial reporting.

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 Registrant's board
      of directors (or persons performing the equivalent function):

      (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

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      (b)   any fraud, whether or not material, that involves management or
            other employees who have a significant role in the Registrant's
            internal controls over financial reporting.

Dated:  April 29, 2005               /s/ Eugene C. Wielespki
                                    --------------------------------------------
                                    Eugene C. Wielepski, Chief Financial Officer


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