Exhibit 31.02



CERTIFICATION



I, Dennis E. Bunday, certify that:



1.
 I have reviewed this report on Form 10-Q of Williams Controls Inc.;

2.
 Based on my knowledge, this report does not contain any untrue statement of 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 registrant as of, and for, the periods
presented in this 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-15(e) and 15d-15(e)) for the registrant 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 registrant, 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;
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| | b)
 Evaluated the effectiveness of the registrant'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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| | c)
 Disclosed in this report any change in the registrants internal control over
financial reporting that occurred during the registrants most recent fiscal quarter
that has materially affected, or is reasonably likely to materially affect, the registrants
internal control over financial reporting; and
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5.
 The registrant's other certifying officer and I have disclosed, based on our most recent
evaluation of internal control over financial reporting, to the registrant's auditors and
the audit committee of the registrant'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 registrant's ability to record, process, summarize and report financial information;
and
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| | b)
 Any fraud, whether or not material, that involves management or other employees who have
a significant role in the registrant's internal control over financial reporting.
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|Date:  May 11, 2006 | /s/ DENNIS E. BUNDAY
Dennis E. Bunday
Chief Financial Officer
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