CERTIFICATION (Exhibit 31.2)

I, Robert Knoth, certify that:

1.       I have reviewed this annual report of Form 10-KSB of IEH Corporation;

2.       Based on my knowledge, this annual 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 annual report;

3.       Based on my knowledge, the financial statements, and other financial
         information included in this annual 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 annual report;

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-14 and 15d-14) for the registrant and
         we have:

a)       Designed such disclosure controls and procedures, or caused such
         disclosure controls and procedures tone designed under our supervision,
         to ensure that material information relating to the registrant, is made
         known to me by others within the company, particularly during the
         period in which this annual 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
         annual report (the "Evaluation Date"); and

c)       Presented in this annual report my conclusions about the effectiveness
         of the disclosure controls and procedures based on our evaluation as of
         the Evaluation Date;

5.       I have disclosed, based on our most recent evaluation of internal
         controls over financial reporting, 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
         controls; and

6.       I have indicated in this annual 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.

Date: July 17, 2006

/s/Robert Knoth
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Robert Knoth
Chief Financial Officer, Controller and Principal Accounting Officer


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