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                                                                    Exhibit 31.2

                    Certification of the Principal Accounting
                Officer Pursuant to Section 302 of the Sarbanes -
                                Oxley Act of 2002


I, Dennis P. Gauger, certify that:

      1.    I have  reviewed this  Quarterly  Report on Form 10-Q of BSD Medical
            Corporation (the "Registrant");

      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 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)) and internal
            control over  financial  reporting (as defined in Exchange Act Rules
            13a-15(f) and 15d-15(f)) 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,  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  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  officer 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  the  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:    April 9, 2008

By:      /s/ Dennis P. Gauger
         --------------------
         Dennis P. Gauger
         Chief Financial Officer
         (Principal Accounting Officer)


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