EXHIBIT
31.1





CERTIFICATION
OF PRINCIPAL FINANCIAL OFFICER


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





I, Kay
Daniel Carter, certify that:





1.
            I
      have reviewed this quarterly report on Form 10-Q of Axcess Medical Imaging
      Corporation;





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
      registrant as of, and for, the periods presented in this
      report;





4.
            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 registrant 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 Company, including its consolidated
subsidiaries, is made known to us 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 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 Company’s disclosure controls and procedures
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 Company’s internal control over
financial reporting that occurred during the Company’s most recent fiscal
quarter (the Company’s second fiscal quarter) that has materially affected, or
is reasonably likely to materially affect, the Company’s internal control over
financial reporting; and


5.
            I
      have disclosed, based on our most recent evaluation of internal control
      over financial reporting, to the Company’s
  auditors:





(a) All
significant deficiencies and material weaknesses in the design or operation of
internal controls over financial reporting which are reasonably likely to
adversely affect the Company’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 Company’s internal controls.





Date:
November 14, 2008





/s/
      Kay Daniel Carter


Chief
Financial Officer


(Principal
Financial Officer)