Exhibit 31.2
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                                  CERTIFICATION

I, Peter T. Altavilla, certify that:

      1. I have reviewed  this annual report on Form 10-KSB of Innovative  Micro
Technology, 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 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)  and  15d-15(e))  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 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)  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

          (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 (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(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):

          (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

          (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:  January 9, 2004                       /s/ Peter T. Altavilla
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                                             Peter T. Altavilla
                                             Chief Financial Officer, Corporate
                                                   Controller and Secretary