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| 1. | I                have reviewed this quarterly report on Form 10-QSB of Bluegate                Corporation; |
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| 2. | Based                on my knowledge, this quarterly 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 quarterly report; |
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| 3. | Based                on my knowledge, the financial statements, and other financial information                included in this quarterly report, fairly present in all material                respects                the financial condition, results of operations and cash flows of                the                registrant as of, and for, the periods presented in this quarterly                report; |
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| 4. | The                registrant's other certifying officers and I are responsible for                establishing and maintaining disclosure controls and procedures (as                defined in Exchange Act Rules 13a-14 and 15d-14) for the registrant                and                have: |
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|   | a) | designed                such disclosure controls and procedures to ensure that material                information relating to the registrant, including its consolidated                subsidiaries, is made known to us by others within those entities,                particularly during the period in which this quarterly report is                being                prepared; |
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|   | b) | evaluated                the effectiveness of the registrant's disclosure controls and procedures                as of a date within 90 days prior to the filing date of this quarterly                report (the "Evaluation Date"); and |
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|   | c) | presented                in this quarterly report our conclusions about the effectiveness                of the                disclosure controls and procedures based on our evaluation as of                the                Evaluation Date; |
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| 5. | The                registrant's other certifying officers and I have disclosed, based                on our                most recent evaluation, to the registrant's auditors and the audit                committee of registrant's board of directors (or persons performing                the                equivalent functions): |
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|   | a) | all                significant deficiencies in the design or operation of internal controls                which could adversely affect the registrant's ability to record,                process,                summarize and report financial data and have identified for the                registrant's auditors any material weaknesses in internal controls;                and |
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|   | b) | any                fraud, whether or not material, that involves management or other                employees who have a significant role in the registrant's internal                controls; and |
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| 6. | The                registrant's other certifying officers and I have indicated in this                quarterly report whether there were significant changes in internal                controls or in other factors that could significantly affect internal                controls subsequent to the date of our most recent evaluation, including                any corrective actions with regard to significant deficiencies and                material weaknesses. |
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| Date:                May 11, 2006      |   |
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| /s/                Steven M. Plumb     |   |
| Steven                M. Plumb, CPA    |   |
| Chief                Financial Officer |   |

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