Exhibit 31.2

**CERTIFICATION**

I, R. Anthony Nelson, Chief Financial Officer ofVita Food Products, Inc., certify that:

1.             I have reviewed this quarterlyreport on Form 10-Q of Vita Food Products, Inc.;

2.             Based on my knowledge, thisquarterly report does not contain any untrue statement of a material fact oromit to state a material fact necessary to make the statements made, in lightof the circumstances under which such statements were made, not misleading withrespect to the period covered by this quarterly report;

3.             Based on my knowledge, thefinancial statements, and other financial information included in thisquarterly report, fairly present in all material respects the financialcondition, results of operations and cash flows of the registrant as of, andfor, the periods presented in this quarterly report;

4.             The registrant’s other certifyingofficers and I am responsible for establishing and maintaining disclosurecontrols and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) for the registrant and we have:

a)             Designed such disclosure controlsand procedures, or caused such disclosure controls and procedures to bedesigned under our supervision, to ensure that material information relating tothe registrant, including its consolidated subsidiaries, is made known to us byothers within those entities, particularly during the period in which thisquarterly report is being prepared;

b)            Evaluated the effectiveness of theregistrant’s disclosure controls and procedures and presented in this reportour conclusions about the effectiveness of the disclosure controls andprocedures, as of the end of the period covered by this quarterly report basedon such evaluation; and

c)             Disclosed in this quarterly reportany change in the registrant’s internal control over financial reporting thatoccurred during the registrant’s most recent fiscal quarter that has materiallyaffected, or is reasonably likely to materially affect, the registrant’sinternal control over financial reporting; and

5.             The registrant’s other certifyingofficers and I have disclosed, based on our most recent evaluation of internalcontrol over financial reporting, to the registrant’s auditors and the auditcommittee of the registrant’s board of directors (or persons performing the equivalentfunctions):

a)             All significant deficiencies andmaterial weaknesses in the design or operation of internal control overfinancial reporting which are reasonably likely to adversely affect theregistrant’s ability to record, process, summarize and report financialinformation; and

b)            Any fraud, whether or not material,that involves management or other employees who have a significant role in theregistrant’s internal control over financial reporting.

 
| Date:    |   | May 15, 2007                                                                                                                 |
|----------|--------|------------------------------------------------------------------------------------------------------------------------------|
|     |   |                                                                                                                         |
| By:      |   |                 /s/  R.  Anthony Nelson |   |
|     |   | R. Anthony Nelson                                                                                                            |   |
|     |   | Chief Financial Officer                                                                                                      |   |
| * * |   | (*Principal  Financial and Accounting Officer*).                                                                             |   |

 

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