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                                                                    EXHIBIT 31.2

                                 CERTIFICATIONS



I, Dennis P. Gauger, certify that:

         1. I have  reviewed this  Quarterly  Report on Form 10-Q of BSD Medical
Corporation;

         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 quarterly report;

         4. The registrant's other certifying officers 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
         registrant  is  made  known  to us by  others  within  those  entities,
         particularly during the period in which this report is being prepared;

              (b) [Paragraph  omitted  pursuant to SEC Release Nos.  33-8238 and
         34-47986];

              (c) Evaluated the  effectiveness  of the  registrant'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  registrant's
         internal  control over  financial  reporting  that occurred  during the
         registrant's most recent fiscal quarter (the registrant's fourth fiscal
         quarter in the case of an annual report) that has materially  affected,
         or is reasonably likely to materially affect, the registrant's internal
         control over financial reporting; and

         5. The  registrant's  other  certifying  officers and I have disclosed,
based  on  our  most  recent  evaluation  of  internal  control  over  financial
reporting,  to the registrant's auditors and the audit committee of registrant'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 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.



Date:  July 16, 2007                 /s/ Dennis P. Gauger
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                                     Dennis P. Gauger
                                     Chief Financial Officer
                                     (Principal Accounting Officer)






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