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:  June 21, 2005                 _________________________________
                                     Gary F. Kimmons, Chief Financial
                                     Officer