**Exhibit 31.2**

**CERTIFICATIONS**

I, Martin S. Smiley, certify that:

|   | 1.     | I have reviewed this quarterly report on Form 10-Q/A of mPhase Technologies,    Inc.;                                                                                                                                                                                                                   |
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|   | 2.     | Based on my knowledge, this report does not contain any untrue statement of amaterial fact or omit to state a material fact necessary to make the statementsmade, in light of the circumstances under which such statements were made, notmisleading with respect to the period covered by this report; |
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|   | 3.     | Based on my knowledge, the financial statements, and other financial informationincluded in this report, fairly present in all material respects the financialcondition, results of operations and cash flows of the registrant as of, andfor, the periods presented in this report;                    |
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|   | 4.     | The registrant’s other certifying officer and I are responsible for establishingand maintaining disclosure controls and procedures (as defined in Exchange ActRules 13a-15(e) and 15d-15(e)) for the registrant’sand have:                                                                    |
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|        |        | (a)    | Designed such disclosure controls and procedures, or caused such disclosure controlsand procedures to be designed under our supervision, to ensure that materialinformation relating to the registrant, including its consolidated subsidiaries,is made known to us by others within those entities, particularly during theperiod in which this report is being prepared; |
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|        |        | (b)    | 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                                                                          |

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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 havedisclosed, 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 operationof internal control over financial reporting which are reasonably likely toadversely affect the registrant’s ability to record, process, summarizeand 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. SmileyMartin S. SmileyChief Financial Officer

January 26, 2004

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