**EXHIBIT 31.2**

 

**CERTIFICATIONOF CHIEF FINANCIAL OFFICER PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002**

 

I, David Pellone, certify that:

 
| 1.     |   | I have reviewed this  quarterly report on Form 10-QSB of World Heart 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 small business issuer as of, and  for, the periods presented in this report;                                              |
|   |   |                                                                                                                                                                                                                                                                                                                                                |
| 4.     |   | The small business  issuer’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 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)                                                                                                                                                                                                                                                                                                                                                  | [Paragraph omitted in  accordance with SEC transition instructions contained in SEC Release  33-8618]; |
|   |   |                                                                                                                                                                                                                                                                                                                                                |
|   |   | 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 issuer’s most  recent fiscal quarter 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 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 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. |

 
| Dated:  May 15,  2008 | /s/ David Pellone                      |
|---------------------------------|----------------------------------------|
|                            | David Pellone, Vice President, Finance |
|                            | and Chief Financial Officer            |

 

----