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                                                                    Exhibit 31.2


                                  CERTIFICATION

I, Paul Biberkraut, certify that:

1.       I have reviewed this annual report on Form 10-KSB/A of Superior
         Galleries, Inc.;

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 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 small business issuer as of, and for, the periods presented in
         this report;

4.       The small business issuer's other certifying officer 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)
         [language omitted pursuant to SEC Release 34-47986] for the small
         business issuer 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 small business issuer is made known to us by others
                  within those entities, particularly during the period in which
                  this report is being prepared;

         b)       [omitted pursuant to SEC Release 34-47986]

         c)       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

         d)       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 (the small business issuer's fourth fiscal quarter in
                  the case of an annual report) that has materially affected, or
                  is reasonably likely to materially affect, the small business
                  issuer's internal control over financial reporting; and

5.       The small business issuer's other certifying officer 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 small business issuer's board of directors (or
         persons performing the equivalent functions):

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

Date:  March 4, 2005


                             By /s/ Paul Biberkraut
                                ----------------------------------------
                                Paul Biberkraut, Chief Financial Officer