Exhibit 31.2

                               WINTER SPORTS, INC.

                                   FORM 10-QSB

                            SECTION 302 CERTIFICATION

I, Jami M. Phillips, certify that:

      1.    I have reviewed the second quarter Form 10-QSB of Winter Sports,
            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, an for, the periods presented in
            this quarterly report;

      4.    The registrant's other certifying officer and I are responsible for
            establishing and maintaining disclosure controls and procedures (as
            defined in Exchange Act Rules 13a-14 and 15d-14) for the registrant
            and we have:

            a.    designed such disclosure controls and procedures 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 report based on such evaluation; and

            c.    disclosed in this report any change in the small business
                  issuer's internal control over financial reporting htat
                  occurred during the small business issuer's most recent fiscal
                  quarter(the small business issuer's fourth 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 registrant's other certifying officer and I have disclosed,
            based on our most recent evaluation, to the registrant's auditors
            and the audit committee of registrant's board of directors:

            a.    all significant deficiencies in the design or operation of
                  internal controls which could adversely affect the
                  registrant's ability to record, process, summarize and report
                  financial data and have identified for the registrant's
                  auditors any material weaknesses in internal controls; and

            b.    any fraud, whether or not material, that involves management
                  or other employees who have a significant role in the
                  registrant's internal controls; and

Date: January 14, 2004


/s/ Jami M. Phillips
- --------------------
Jami M. Phillips
Chief Financial Officer


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