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CERTIFICATION PURSUANT TO RULE 13a 14(a)/15d-14(a) and

| 1. | I      have reviewed this quarterly report on Form 10-QSB of Studio One Media,      Inc.; |
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| 2. | Based      upon my knowledge, this quarterly report does not contain any untrue      statement of a material fact or omit to state a material fact necessary in      order 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; |
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| 3. | Based      upon 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 small business issuer as of, and for, the periods presented in this      report; |
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| 4. | The      small business issuer'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)) for the small business issuer and      have: |
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|   | 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 small business issuer, including      its consolidated subsidiaries, is made known to us by others within those      entities, particularly during the period in which this report is      prepared; |
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|   | b) | Evaluated      the effectiveness of the small business 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 |
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|   | c) | Disclosed      in this report any change in the small business issuer's internal control      over financial reporting that occurred during the small business issuer's      most recent fiscal quarter that has materially affected, or is reasonably      likely to materially affect, the small business issuer's internal control      over financial reporting; and |
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| 5. | The      small business issuer's other certifying officer(s) and I have disclosed,      based on our most recent evaluation of internal control over financial      reporting, to the small business issuer's auditors and the audit committee      of the small business issuer's board of directors (or persons performing      the equivalent functions): |
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|   | a) | all      significant deficiencies and material weaknesses in the design or      operation of internal control over financial reporting which are      reasonably likely to adversely affect the small business issuer's ability      to record, process, summarize and report financial information;      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 small business issuer's      internal control over financialreporting |
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|                               | STUDIO ONE MEDIA,      INC.                                   |
|                          |                                                     |                               |
| Date:  May      12, 2008 | By:                                                 | /s/       Kenneth R.      Pinckard |
|                               | Kenneth R.      Pinckard                                      |
|                               | Chief Financial Officer and      Chief AccountingOfficer |

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