| 1. | I                have reviewed this quarterly report on Form 10-QSB of Imperial Petroleum                Recovery Corporation; |
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| 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; |
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| 3. | Based                on my knowledge, the consolidated 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; |
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| 4. | The                registrant's other certifying officers and I am 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: |
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| 5. | The                registrant'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 function): |
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| 6. | The                registrant's other certifying officers and I have indicated in this                quarterly report whether or not there were significant changes in                internal                controls or in other factors that could significantly affect internal                controls subsequent to the date of our most recent evaluation, including                any corrective actions with regard to significant deficiencies and                material weaknesses. |
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| October                  24, 2006                                                                                                                    |   |   |   |
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| By: /s/                Edward C. Gaiennie                                                                                                       |   |   |   |
| Edward                      C. GaiennieChief                      Financial Officer and Director (Principal                      Accounting Officer) |   |   |        |

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