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**Exhibit 31.2**

**CERTIFICATIONS**

I, Martin S. Smiley, certify that:

|        | 1.     | I have reviewed this quarterly report on        Form 10-Q of mPhase Technologies, Inc.; |
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|  | 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; |

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|   | 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; |

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|  | 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)) for the registrant’s 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 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; |

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|   |   | (b)    | Evaluated the effectiveness        of eth 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 |

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|   |   | (c)    | 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 |
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|   | 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 registrant’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 registrants’ 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 registrant’s internal control over financial reporting. |

/s/ Martin S. Smiley

Martin S. SmileyChief Financial Officer

February 18, 2004

 

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