Exhibit31.2

Certification of Chief Financial Officer Pursuant toRule 13a-14(a) under the Securities Exchange Act of 1934

I, Irene J. Marino, certify that:

1.    Ihave reviewed this annual report on Form 10-KSB of PerfectDataCorporation;

2.    Based on my knowledge, this reportdoes not contain any untrue statement of a material fact or omit tostate a material fact necessary to make the statements made, in lightof the circumstances under which such statements were made, notmisleading with respect to the period covered by this report;

3.    Based on my knowledge, the financial statements, andother financial information included in this report, fairly present inall material respects the financial condition, results of operationsand cash flows of the small business issuer as of, and for, the periodspresented in this annual report;

4.    The smallbusiness issuer's other certifying officer(s) and I areresponsible for establishing and maintaining disclosure controls andprocedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))for the small business issuer andhave:

|          |                                                                                                                                                                                                                                                                                                                                                                                     |
|----------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| a)  | Designed such disclosure controlsand procedures, or caused such disclosure controls and procedures to bedesigned under our supervision, to ensure that material informationrelating to the small business issuer, including its consolidatedsubsidiaries, is made known to us by others within those entities,particularly during the period in which this report is beingprepared; |

|          |                                                                                                                                                                                                                                                                                           |
|----------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| b)  | Evaluated the effectiveness ofthe small business issuer's disclosure controls and proceduresand presented in this report our conclusions about the effectiveness ofthe disclosure controls and procedures, as of the end of the periodcovered by this report based on such evaluation;and |

|          |                                                                                                                                                                                                                                                                                                                                                                                                                              |
|----------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| c)  | Disclosed in this report anychange in the small business issuer's internal control overfinancial reporting that occurred during the small businessissuer's most recent fiscal quarter (the small businessissuer's fourth fiscal quarter in the case of an annual report)that has materially affected, or is reasonably likely to materiallyaffect, the small business issuer's internal control overfinancial reporting; and |

5.    The small businessissuer's other certifying officer(s) and I have disclosed, basedon our most recent evaluation of internal control over financialreporting, to the small business issuer's auditors and the auditcommittee of small business issuer's board of directors (orpersons performing the equivalent functions):

|          |                                                                                                                                                                                                                                                                                  |
|----------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| a)  | All significant deficiencies and materialweaknesses in the design or operation of internal control overfinancial reporting which are reasonably likely to adversely affect thesmall business issuer's ability to record, process, summarize andreport financial information; and |

|          |                                                                                                                                                                                    |
|----------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| b)  | Anyfraud, whether or not material, that involves management or otheremployees who have a significant role in the small businessissuer's internal control over financial reporting. |

Date: May 24, 2005

/s/ Irene J.Marino

|  | Irene J. Marino VicePresident, Finance, Chief Financial Officer and ChiefAccounting Officer |
|--|---------------------------------------------------------------------------------------------|

E-18

----