Exhibit 31.2
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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 September 30, 2005
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: November 16, 2005

                                /s/ Leonard Sternheim
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                                Leonard Sternheim,
                                Chief Accounting Officer