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                   CERTIFICATION OF CHIEF FINANCIAL OFFICER
                       PURSUANT TO RULE 13A-14(A) UNDER
                      THE SECURITIES EXCHANGE ACT OF 1934

I, Irene J. Marino, certify that:

1. I have reviewed this annual report on Form 10-KSB of PerfectData
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 annual 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 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.

Date: February 1, 2006

                                                /s/ Irene J. Marino
                                                    ---------------
                                                    Irene J. Marino
                                                    Vice President, Finance,
                                                    Chief Financial Officer and
                                                    Chief Accounting Officer
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