EXHIBIT 31.2

                            CERTIFICATION PURSUANT TO
    SECURITIES EXCHANGE ACT OF 1934: RULES 13a-14, 13a-15, 15d-14, and 15d-15
                  SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002


I, Daniel W. Streets, certify that:

     1. I have reviewed this quarterly report on Form 10-QSB of Lifeline
     Therapeutics, 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 Company's other certifying officers 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 [language
     omitted in accordance with SEC transition instructions contained in SEC
     Release 34-47986] and have:

         a) Designed such disclosure controls and procedures to ensure that
         material information relating to the registrant, including its
         Condensed 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) [Paragraph omitted in accordance with SEC transition instructions
         contained in SEC Release 34-47986]

         c) Evaluated the effectiveness of the registrant's disclosure controls
         and procedures as of a date within 90 days prior to the filing date of
         this quarterly report (the "Evaluation Date"); and

         d) Disclosed in this quarterly report our conclusions about the
         effectiveness of the disclosure controls and procedures based on my
         evaluation as of the Evaluation Date;

     5. The Company's other certifying officers 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 (or persons performing the
     equivalent functions):

         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

     6. I have indicated in this quarterly report whether there were significant
     changes in internal controls or in other factors that could significantly
     affect internal controls subsequent to the date of my most recent
     evaluation, including any corrective actions with regard to significant
     deficiencies and material weaknesses.

Date: February 24, 2005                     /s/  Daniel W. Streets
                                            -----------------------------------
                                                 Daniel W. Streets, Treasurer
                                                 Principal Accounting Officer,
                                                 and Principal Financial Officer