EXHIBIT 31.2
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               CERTIFICATION PURSUANT TO SECTION 302 OF THE
                         SARBANES-OXLEY ACT OF 2002

      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 quarter ended
January 31, 2007.

      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;

      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 Small Business Issuer'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 report is being prepared;

      b)  Evaluated the effectiveness of the Small Business
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

      c)  Disclosed in this report any change in the Small
Business Issuer's internal control over financial reporting
that occurred during the Small Business Issuer's most
recent fiscal quarter (the Small Business Issuer's first
fiscal quarter in the case of an annual report) that has
materially affected, or is reasonably likely to materially
affect, the Small Business Issuer's internal control over
financial reporting; and

      5.  The Small Business Issuer's other certifying
officers and I have disclosed, based on our most recent
evaluation of internal control over financial reporting, to
the Small Business Issuer's auditors and the audit
committee of Small Business 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 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
Small Business Issuer's internal controls over financial reporting.

Date:  March 20, 2007

                                        /s/ JAMES J. WILLIAMS
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                                        Chief Financial Officer