EXHIBIT 31.2
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                        CERTIFICATIONS

            I, JAMES J. WILLIAMS, certify that:

            1.  I have reviewed this Quarterly Report on
Form 10-QSB of TOUCHSTONE APPLIED SCIENCE ASSOCIATES,
INC. for the fiscal quarter ended July 31, 2006.

            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 registrant's other certifying officers
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 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 Quarterly
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
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 Quarterly
Report based on such evaluation; and

            d)  Disclosed in this Quarterly Report any
change in the registrant's internal control over
financial reporting that occurred during the
registrant's most recent financial quarter that has
materially affected, or is reasonably likely to
materially affect, the registrant's internal control
over financial reporting; and

            5.  The registrant's other certifying officers
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
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
controls over financial reporting which are reasonably
likely to adversely affect the registrant'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 registrant's internal controls
over financial reporting.

Date: September 14, 2006                 /s/ JAMES J. WILLIAMS
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                                         Vice President and Chief
                                         Financial Officer