**EXHIBIT
      31.2**


**CERTIFICATION
      OF PRINCIPAL FINANCIAL OFFICER PURSUANT TO**


**RULE
      13**  **a**  **-14(**  **a**  **)/15**  **d**  **-14(**  **a**  **)
      OF THE SECURITIES EXCHANGE ACT OF 1934**





I,
      Jae
      Hong Yoo, Chief Financial Officer of Eugene Science, Inc., certify
      that:





1.
 
      I have reviewed this Amendment No. 2 to the Annual Report on Form 10-KSB of
      Eugene Science, Inc.;





2.
 
      Based on my knowledge, this report does not contain any untrue statement of
      a
      material fact or omit to state a material fact necessary to make the statement
      made, in light of the circumstances under which such statements were made,
      not
      misleading with respect to the period covered by this report;





3.
 
      Based on my knowledge, the financial statements, and other financial information
      included in this 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 report;





4.
 
      The registrant’s other certifying officer and I are responsible for establishing
      and maintaining disclosure controls and procedures (as defined in Rules
      13a-14(a) and 15d-14(a) of the Exchange Act) for the registrant and we
      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, including its
      consolidated subsidiaries, is made known to us by others within those entities,
      particularly during the period in which this report is being
      prepared;





(b)
        [Paragraph omitted pursuant to SEC Release Nos. 33-8238 and
      34-47986]





(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 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





5.
 
      The registrant’s other certifying officer and I have disclosed, based on our
      most recent evaluation of internal control over financial reporting, to the
      registrant’s auditors and the audit committee of the registrant’s board of
      directors (or persons performing the equivalent functions):





(a)
        All significant deficiencies and material weaknesses in the design or
      operation of internal control over financial reporting which are reasonably
      likely to adversely affect the registrant’s ability to record, process,
      summarize and report financial information; and





(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.





Date:
                October 26, 2007
            
            /s/  Jae
                Hong YooJae
                Hong YooChief
                Financial Officer(Principal
                Financial Officer)