EXHIBIT 31.2: Certification of Principal Financial Officer pursuant to 18
U.S.C.ss.1850 as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of
2002.

                           CERTIFICATION PURSUANT TO
                            18 U.S.C. SECTION 1350,
                            AS ADOPTED PURSUANT TO
                 SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Jason F. Griffith, certify that:

1.  I  have  reviewed this annual report on Form 10-KSB of Nutek Oil, Inc. (the
"Company");

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  circumstances under which such statements were
made, not misleading with respect to the period covered by this report; and

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
Company as of, and for, the periods presented in this report.

4.  The  Company'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 Company 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  Company,  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  Company'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 Company's internal control over
financial  reporting  that occurred during the  Company's  most  recent  fiscal
quarter that has materially  affected,  or  is  reasonably likely to materially
affect, the Company's internal control over financial reporting;

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

a) all significant deficiencies in the design or operation of internal controls
which  could  adversely  affect  the  Company's  ability  to  record,  process,
summarize  and  report  financial  data  and  have identified for the Company's
auditors any material weaknesses in internal controls; and

b)  any  fraud,  whether  or not material, that involves  management  or  other
employees who have a significant  role  in the Company's internal controls over
financial reporting.


                         /s/ Jason F. Griffith, CPA
                         ------------------------------------------
                         JASON F. GRIFFITH, Chief Financial Officer

Dated: March 30, 2005