EXHIBIT 31.2

                        CERTIFICATION OF CFO PURSUANT TO
              SECURITIES EXCHANGE ACT RULES 13A-14(A) AND 15D-14(A)
                             AS ADOPTED PURSUANT TO
                  SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Corazon Reyes, certify that:

         1.       I have  reviewed  this Annual Report on Form 10-K/A of Tarrant
Apparel Group;

         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  registrant's  other  certifying   officer(s)  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))  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  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

                  c)       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 (the registrant's  fourth fiscal quarter
in the case of an annual report) that has materially affected,  or is reasonably
likely to materially  affect,  the registrant's  internal control over financial
reporting; and

         5.       The  registrant's  other  certifying  officer(s)  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):

                  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

                  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.


Date:    January 31, 2007
                                                     /S/ CORAZON REYES
                                                     -----------------------
                                                     Corazon Reyes,
                                                     Chief Financial Officer