**EXHIBIT
      31.2**


**CERTIFICATIONS**





I,
      Edmund
      C. King, Chief Financial Officer, certify that:





1.
          I have reviewed this Annual Report on Form 10-KSB of Invisa,
      Inc.;





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
      annual 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)) and
      internal control over financial reporting (as defined in Exchange Act Rules
      13a-15(f) and 15d-15(f)) 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)  Designed
      such internal control over financial reporting, or caused such internal control
      over financial reporting to be designed under our supervision, to provide
      reasonable assurance regarding the reliability of financial reporting and the
      preparation of financial statements for external purposes in accordance with
      generally accepted accounting principles;





(c)  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





(d)  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.





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; and







Date: August
                9, 2006
            
            /s/*Edmund
                C. King*Chief
                Financial Officer