**EXHIBIT
          31.2**
 **CERTIFICATE
            OF THE CHIEF FINANCIAL OFFICER**
 **PURSUANT
            TO 15 U.S.C. 78m(a) OR 78o(d)**
 **(SECTION
            302 OF THE SARBANES-OXLEY ACT OF 2002)**
 
 I,
            Timothy Brink, certify that:
 
 (1)    I
            have reviewed this Annual Report on Form 10-KSB for the fiscal year ended
            December 31, 2006 of Continental Fuels, 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 statements
            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 small business
            issuer as
            of, and for, the periods presented in this report;
 
 (4)    The
            small business issuer’s other certifying officer(s) 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)) and internal control over
            financial
            reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))
            for the
            small business issuer and 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 small business issuer, 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)    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 external purposes in accordance
            with
            generally accepted accounting principles;
 
 (c)    Evaluated
            the effectiveness of the small business issuer’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 small business issuer’s internal control over
            financial reporting that occurred during the small business issuer’s most recent
            fiscal quarter (the small business issuer’s fourth fiscal quarter in the case of
            an annual report) that has materially affected, or is reasonably likely
            to
            materially affect, the small business issuer’s internal control over financial
            reporting; and
 
 (5)    The
            small business issuer’s other certifying officer(s) and I have disclosed, based
            on our most recent evaluation of internal control over financial reporting,
            to
            the small business issuer’s auditors and the audit committee of the small
            business issuer’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 small business issuer’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 small business issuer’s internal control over
            financial reporting.
 /s/
                    Timothy BrinkTimothy
                      Brink
                    Chief
                      Financial Officer
                    April
                        16, 2007