Exhibit 31.2



PRINCIPAL FINANCIAL OFFICER CERTIFICATION

PURSUANT TO SECTION 302



I,
Ross Tannenbaum, Princpal Financial Officer of Dreams, Inc., certify that:



|1. | I have reviewed this Annual Report on Form 10-KSB of Dreams, Inc. (the Registrant);
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|2. | Based on my knowledge, this Annual 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 Annual Report.
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|3. | Based on my knowledge, the financial statements, and other financial information included in this Annual 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 Annual Report;
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|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)
for the Registrant 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 Annual Report is being prepared;
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| | b) | evaluated the effectiveness of the Registrants disclosure controls and procedures presented in this Annual Report are 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 Annual 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 this Annual Report) that has materially affected, or is reasonably likely to materially affect, the Registrants internal control over financial reporting;
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|5. | The Registrants other certifying officers and I have disclosed, based on our most recent evaluation of internal control, 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 or internal control over financial reporting which are reasonably likely to adversely effect the
Registrants 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 controls; and
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|Date: January 28, 2005 |  | /s/ Ross Tannenbaum        
|                       |  | Ross Tannenbaum            
|                       |  | Principal Financial Officer

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