Exhibit 31.2

**Certifications**

 
|   | I,  Brian Burden, certify that:                                                                                                                                                                                                                                                                                                          |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                                                     |
| 1.     | I have reviewed this annual report on Form 40-F of  TransAlta Corporation;                                                                                                                                                                                                                                                               |
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| 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;                           |
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| 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 issuer as of, and for, the periods presented in this report;                                                   |
|   |                                                                                                                                                                                                                                                                                                                                     |   |
| 4.     | The 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)) and  internal control over financial reporting (as defined in Exchange Act Rules  13a-15(f) and 15d-15(f)) for the 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 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)                                                                                                                                                                                                                                                                                                                                       | Designed  such internal control over financial reporting, or caused such internal  control over financial reporting to be designed under our supervision, to  provide reasonable assurance regarding the reliability of financial reporting  and the preparation of financial statements for external purposes in  accordance with generally accepted accounting principles; |
|   |                                                                                                                                                                                                                                                                                                                                     |   |
|   | c)                                                                                                                                                                                                                                                                                                                                       | Evaluated  the effectiveness of the 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 |
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|   | d)                                                                                                                                                                                                                                                                                                                                       | Disclosed  in this report any change in the issuer’s internal control over financial  reporting that occurred during the period covered by the annual report that  has materially affected, or is reasonably likely to materially affect, the  issuer’s internal control over financial reporting; and |
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| 5.     | The  issuer’s other certifying officer(s) and I have disclosed, based on our most  recent evaluation of internal control over financial reporting, to the  issuer’s auditors and the audit committee of the 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 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 issuer’s  internal control over financial reporting. |
|   |                                                                                                                                                                                                                                                                                                                                     |   |
|   | Dated:  March 15, 2007.                                                                                                                                                                                                                                                                                                             |

 

 
|   | /s/ Brian Burden                                  |   |
|--------|---------------------------------------------------|--------|
|   | Brian Burden                                      |
|   | Executive Vice President, Chief Financial Officer |

 

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