**EX      31.2**

**CERTIFICATION      PURSUANT TO**

**RULES      13a-14(a) AND 15d-14(a) UNDER THE SECURITIES EXCHANGE ACT OF      1934,**

**AS      ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF      2002**

|   | 1.                    I have reviewed this annual report on Form 10-K of Buckeye                Technologies Inc. (the“registrant”); |
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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 registrant as of, and for, the periods presented in this                report; |
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|   | 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)) and                internal control over financial reporting (as defined in Exchange                Act                Rules 13a-15(f) and 15d-15(f)) for the registrant and                have: |
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|   | (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)                   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; |
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|   | (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 report based on such evaluation;                and |
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|   | (d)                   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): |
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|   | (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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| Dated                this 6th                day of September, 2007 |   |
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| /s/                Steven G. Dean                                   |   |
| Steven                G. Dean                                       |   |
| Senior                Vice President and Chief Financial Officer    |   |