Exhibit 31.2

                    CERTIFICATION PURSUANT TO
          SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Rulon Cluff, Secretary/Treasurer of Galtech Semiconductor Materials
Corporation (the "Registrant"), certify that:

1. I have reviewed this Annual Report on Form 10-KSB of the Registrant;

2. Based on my knowledge, this Annual 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 Annual 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 Annual Report;

4. The Registrant's other certifying officer and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-15e and 15d-15e) for the Registrant and we have:

     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 Annual Report is
     being prepared;

     b) evaluated the effectiveness of the Registrant'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; and based on such evaluation,

     c) disclosed in this report any change in the Registrant's internal
     control over financial reporting that occurred during the Registrant's
     most recent fiscal quarter ( the registrant's fourth fiscal quarter in
     the case of an annual report) that has materially affected, or is
     reasonably likely to materially affect, the Registrant's internal
     control over financial reporting; and

5. The Registrant's other certifying officer and I have disclosed, based on
our most recent evaluation of internal control over financial reporting, to
the Registrant's auditors and the audit committee of Registrant's board of
directors (or persons performing the equivalent function);

     a) all significant deficiencies and material weaknesses in the design or
     operation of internal controls over financial reporting which are
     reasonably likely to adversely affect the Registrant'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 Registrant's internal
     controls over financial reporting.

Dated:  3-22-04                                Signature: /s/ Rulon Cluff
                                               ------------------------------
                                               Rulon Cluff
                                               Secretary/Tresurer