EXHIBIT 31.2

                                  CERTIFICATION

I, John R. Judd, certify that:

1.   I have reviewed this Amendment No. 1 on Form 10-Q/A of ATS Medical, Inc.;
     and

2.   Based on my knowledge, this report does not contain any untrue statement of
     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.

Date: July 17, 2006


/s/ John R. Judd
- ----------------------------------------
Name: John R. Judd
Title: Chief Financial Officer