EXHIBIT 31.2

                           SECTION 302
             CERTIFICATION OF CHIEF FINANCIAL OFFICER


I, Gary F. Kimmons certify that:

1.   I have reviewed this quarterly report on Form 10-QSB of M Power
Entertainment, Inc. and Subsidiaries) (FKA GK Intelligent Systems, 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, the 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 officer(s) 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
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 report is being
prepared;

     (b)   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

     (c)   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 (the small business issuer's
fourth fiscal quarter in the case of an annual report) that has materially
affected, or is reasonably likely to materially affect, the small business
issuer's internal control over financial reporting; and

5.   The small business issuer's other certifying officer(s) 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 the small business issuer's board of directors (or persons
performing the equivalent functions):

     (a)  all significant deficiencies 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.


                                    /s/ Gary F. Kimmons
Date:  August 22, 2005            _________________________________
                                   Gary F. Kimmons, Chief Financial
                                   Officer