ISLANDS BANCORP

           RULE 13A-14(A) CERTIFICATION OF THE CHIEF FINANCIAL OFFICER


I, CAROL J. NELSON, CERTIFY THAT:

1.   I have  reviewed  this  quarterly report on Form 10-QSB of Islands Bancorp;

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 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 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)   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

     c)   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 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 officers 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  controls 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.


Date: August 9, 2006                         /s/  Carol J.  Nelson
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                                             Carol J. Nelson
                                             Chief Financial  Officer