Exhibit 31.2

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

I, Leonard Sternheim, certify that:

1.    I have reviewed this quarterly report on Form 10-QSB of Delek Resources,
      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
      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 Registrant as of, and for, the periods presented in this report;

4.    The Registrant'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 registrant
      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
            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 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 Issuer's internal control
            over financial reporting that occurred during the Registrant's
            fiscal quarter ending March 31, 2006 that has materially affected,
            or is reasonably likely to materially affect, the Issuer's internal
            control over financial reporting.

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

      (a)   All deficiencies and material weaknesses in the design or operation
            of internal control 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 control over financial reporting.

Dated: May 22, 2006

                                /s/ Leonard Sternheim
                                ----------------------------------
                                Leonard Sternheim,
                                Chief Accounting Officer