| **CERTIFICATIONS**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
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|      I,        Alan Schroering, being the Chief Financial Officer,        certify that:                                                                                                                                                                                                                                                                                                                                                                                         |
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|      1.     I        have reviewed this quarterly report on Form 10-Q of        Industrial Services of America, Inc.;                                                                                                                                                                                                                                                                                                                                  |
|      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-14 and 15d-14) for the registrant and we have:                                                                                                                                                                                      |
|      a)     designed        such disclosure controls and procedures 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)     evaluated        the effectiveness of the registrant's disclosure controls        and procedures as of a date within 90 days prior to the        filing date of this quarterly report (the        "Evaluation Date"); and                                                                                                                                                                                                        |
|      c)     presented        in this quarterly report our conclusions about the        effectiveness of the disclosure controls and procedures        based on our evaluation as of the Evaluation Date;                                                                                                                                                                                                                                               |
|      5.     The        registrant's other certifying officers and I have        disclosed, based on our most recent evaluation, to the        registrant's auditors and the audit committee of        registrant's board of directors (or persons performing        the equivalent function):                                                                                                                                                          |
|      a)     all        significant deficiencies in the design or operation of        internal controls which could adversely affect the        registrant's ability to record, process, summarize and        report financial data and have identified for the        registrant's auditors any material weaknesses in internal        controls; and                                                                                                   |
|      b)     any        fraud, whether or not material, that involves management        or other employees who have a significant role in the        registrant's internal control; and                                                                                                                                                                                                                                                                 |
|      6.     The        registrant's other certifying officers and I have        indicated in this quarterly report whether or not there        were significant changes in internal controls or in other        factors that could significantly affect internal controls        subsequent to the date of our most recent evaluation,        including any corrective actions with regard to        significant deficiencies and material weaknesses. |
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| May 20, 2003                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | /s/ Alan        Schroering                                   |
| Date                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | Alan Schroering, Chief        Financial Officer |