Exhibit 31.2

CERTIFICATION PURSUANT
TO 
15 U.S.C. § 7241 
AS ADOPTED PURSUANT TO 
SECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002

I, Alan R. Steel, certify that:

|1. |  | I have reviewed this quarterly report on Form 10-Q of Point.360;
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|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 statements
                    made, in light of the circumstances under which such statements were made, not
                    misleading with respect to the period covered by this report;
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|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;
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|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 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 report is being prepared;
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|(b) |  | 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 end of the period covered by
               this report based on such evaluation; and
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|(c) |  | 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
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|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:
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|(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
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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 control over
               financial reporting.
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|DATE: August 13, 2003 | BY:
    /s/  Alan R. Steel       Alan R. Steel
           Executive Vice President, Finance and 
           Administration, and Chief Financial Officer
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