================================================================================

Exhibit 31.2


              Certification of Chief Financial Officer Pursuant to
                     Section 302 of the Sarbanes-Oxley Act


I, Karen Law, certify that:


1. I have reviewed this quarterly report on Form 10-QSB of Arbutus Resources,
Inc..;


2. Based on my  knowledge,  this  quarterly  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 quarterly
report;


3.  Based  on my  knowledge,  the  financial  statements,  and  other  financial
information  included in this quarterly  report,  fairly present in all material
respects the financial  condition,  results of operations  and cash flows of the
registrant as of, and for, the period presented in this quarterly report;


4. I am responsible for  establishing  and maintaining  disclosure  controls and
procedures  (as  defined  in  Exchange  Act Rules  13a-14  and  15d-14)  for the
registrant and have:


         a.  designed  such  disclosure  controls and  procedures 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 quarterly report
         is being prepared;


         b.   evaluated the effectiveness of the registrant's disclosure
         controls and procedures as of a date within 90 days prior to
         the filing date of this quarterly report (the "Evaluation Date"); and


         c.   presented in this quarterly report our conclusions about the
         effectiveness of the disclosure controls and procedures   based on our
         evaluation as of the Evaluation Date;


5. I have disclosed,  based on my most recent  evaluation,  to the  registrant's
auditors and the audit committee of registrant's  board of directors (or persons
performing the equivalent functions):


         a. all significant  deficiencies in the design or operation of internal
         controls  which  could  adversely  affect the  registrant's  ability to
         record,   process,   summarize  and  report  financial  data  and  have
         identified  for the  registrant's  auditors any material  weaknesses in
         internal controls; and


         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


6. I have  indicated  in  this  quarterly  report  whether  or  not  there  were
significant  changes  in  internal  controls  or in  other  factors  that  could
significantly affect internal controls subsequent to the date of our most recent
evaluation,   including  any  corrective  actions  with  regard  to  significant
deficiencies and material weaknesses.

IN WITNESS  WHEREOF,  the undersigned has executed this  certification as of the
August 11, 2006.

/s/  Karen Law
---------------------------
Chief Financial Officer