Exhibit 31.2

                                 CERTIFICATIONS

I, Becky  Corigliano,  Treasurer  and  Secretary  of Western  Goldfields,  Inc.,
certify that:

1.    I have reviewed this quarterly report on Form 10-QSB for the quarter ended
March 31, 2005 of Western Goldfields, 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))  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 (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.

Date:  May 20, 2005



/s/ Becky Corigliano
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Becky Corigliano
Treasurer and Secretary
Principal Accounting Officer