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: May 14, 2007











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