================================================================================


                                                                    Exhibit 31.2



I, Terry M. Atkinson, certify that:

         1.       I  have   reviewed  this  Annual  Report  on  Form  10-KSB  of
                  Dynatronics 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(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 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.


Date: September 28, 2007


                                         /s/ Terry M. Atkinson
                                       -------------------------
                                       Terry M. Atkinson, CPA
                                       Chief Financial Officer


--------------------------------------------------------------------------------