EXHIBIT 31.2

                  CERTIFICATION PURSUANT TO SECTION 302
                    OF THE SARBANES-OXLEY ACT OF 2002
                     FOR THE CHIEF FINANCIAL OFFICER

AND THE PRINCIPAL FINANCIAL OFFICER

I, Robert Scherne, chief financial officer, certify that:

1. I have reviewed this quarterly report on Form 10-QSB of
Dentalserv.com.;

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
periods presented in this quarterly report;

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 and I 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 is made known to us by others, particularly during the
period in which this quarterly report is being prepared;

b) designed such internal control over financial reporting, or caused
such internal control over financial reporting to be designed under
our supervision, to provide reasonable assurance regarding the
reliability of financial reporting and the preparation of financial
statements for the external purposes in accordance with generally
accepted accounting principles;

c) 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

d) disclosed in this report any changes in the registrant's internal
controls over financial reporting that occurred during the
registrant's most recent fiscal quarter (the registrant's fourth
fiscal quarter) that have materially affected, or are reasonably
likely to materially affect, the registrant's internal controls over
financial reporting.

5. The registrant's other certifying officer and I have disclosed,
based on our 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.

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6. I have indicated in this quarterly report whether 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.

                             /s/  Robert Scherne
                             -------------------------------------
                             Robert Scherne
                             Chief Financial Officer

                             Date: August 10, 2007