EX            31.2

|   | 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 26th                      day of August, 2008 |   |
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| /s/                      Steven G.                      Dean             |   |
| Steven                      G. Dean                                           |   |
| Senior                      Vice President and Chief Financial Officer        |   |