**EXHIBIT 31.2**

 

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

 

I, Richard Juelis, certify that:

 

1.                                       Ihave reviewed this quarterly report on Form 10-QSB of World HeartCorporation;

 

2.                                       Basedon my knowledge, this report does not contain any untrue statement of amaterial fact or omit to state a material fact necessary to make the statementsmade, in light of the circumstances under which such statements were made, notmisleading with respect to the period covered by this report;

 

3.                                       Basedon my knowledge, the financial statements, and other financial informationincluded in this report, fairly present in all material respects the financialcondition, results of operations and cash flows of the small business issuer asof, and for, the periods presented in this report;

 

4.                                       Thesmall business issuer other certifying officer and I are responsible forestablishing and maintaining disclosure controls and procedures (as defined inExchange Act Rules 13a-15(e) and 15d-15(e)) for the small businessissuer and have:

 

a)              designed suchdisclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure that materialinformation relating to the small business issuer, including its consolidatedsubsidiaries, is made known to us by others within those entities, particularlyduring the period in which this report is being prepared;

 

b)             [Paragraph omitted inaccordance with SEC transition instructions contained in SEC Release 33-8618];

 

c)              evaluated theeffectiveness of the small business issuer disclosure controls and proceduresand presented in this report our conclusions about the effectiveness of thedisclosure controls and procedures, as of the end of the period covered by thisreport based on such evaluation; and

 

d)             disclosed in thisreport any change in the small business issuer internal control over financialreporting that occurred during the small business issuer most recent fiscalquarter that has materially affected, or is reasonably likely to materiallyaffect, the small business issuer internal control over financial reporting,and

 

5.                                       Thesmall business issuer’s other certifying officer and I have disclosed, based onour most recent evaluation of internal control over financial reporting, to thesmall business issuer auditors and the audit committee of the small businessissuer board of directors:

 

a)                                      allsignificant deficiencies and material weaknesses in the design or operation ofinternal control over financial reporting which are reasonably likely toadversely affect the small business issuer ability to record, process,summarize and report financial information; and

 

b)                                     anyfraud, whether or not material, that involves management or other employees whohave a significant role in the small business issuer internal control overfinancial reporting.

 

 
| Dated:  May 11, 2006 | /s/ A. Richard Juelis                      |   |
|---------------------------|--------------------------------------------|--------|
|                      | A. Richard Juelis, Vice President, Finance |
|                      | and Chief Financial Officer                |

 

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