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CERTIFICATION BY PRINCIPAL ACCOUNTING OFFICER

I, Richard Wang, the principal financial officer of Northport
  Investments Inc., a Nevada corporation (the issuer), certify that:

|1. | I have reviewed this quarterly
        report on Form 10-QSB for the fiscal period ended March 31,2004, of the
        issuer (the Report).                                                                                                                                                                                           
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|2. | Based on my knowledge, the
        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 the Report.
|3. | Based on my knowledge, the
        financial statements, and other financial information included in the
        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 the Report.                   
|4. | The issuers other
        certifying officer(s) and I are responsible for internal control over
        financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))
        for the issuer and have:                                                                                                                
|   | a)                                                                                                                                                                                                                                                                                                                                      
|   | b)                                                                                                                                                                                                                                                                                                                                      
|   | c)                                                                                                                                                                                                                                                                                                                                      
|5. | The issuers other
        certifying officer(s) and I have disclosed, based on our most recent evaluation
        of internal control over financial reporting, to the issuers auditors
        and the Audit Committee of the issuers Board of Directors (or persons
        performing the equivalent functions):                  
|   | a)                                                                                                                                                                                                                                                                                                                                      
|   | b)                                                                                                                                                                                                                                                                                                                                      

Dated: May 12, 2004

/s/ Richard Wang

Name: Richard Wang

Title: Principal Financial Officer

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