Exhibit 31.2


              CERTIFICATION PURSUANT TO SECTION 302
                OF THE SARBANES-OXLEY ACT OF 2002

     I, Robert Byers, certify that:

1.   I have reviewed this Quarterly Report on Form 10-QSB of Too
     Gourmet, Inc.;

2.   Based on my knowledge, this quarterly 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 quarterly report;

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

4.   The registrant's other certifying officers 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:

     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 quarterly report is being
          prepared;

     b.   evaluated the effectiveness of the registrant's
          disclosure controls and procedures and presented in
          this quarterly report our conclusions about the
          effectiveness of the disclosure controls and
          procedures, as of the end of the period covered by this
          quarterly report based on such evaluation; and

     c.   disclosed in this quarterly 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;

5.   The registrant's other certifying officers 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 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:  November 14, 2003
                                   /S/ ROBERT BYERS
                                   -------------------------
                                   Robert Byers, Chief Financial
                                   Officer