**Exhibit31.2**

**FORM10-K CONTROLLER CERTIFICATION**

**CERTIFICATIONS:**

I, Patrick J. Winters, certify that:

1.                                       I have reviewed this annual report on Form10-K of Appliance Recycling Centers of America, Inc.;

2.                                       Based on my knowledge, this report does notcontain any untrue statement of a material fact or omit to state a materialfact necessary to make the statements made, in light of the circumstances underwhich such statements are made, not misleading with respect to the periodcovered by this annual report;

3.                                       Based on my knowledge, the financialstatements, and other financial information included in this report, fairlypresent in all material respects the financial condition, results of operationsand cash flows of the registrant as of, and for, the periods presented in thisreport;

4.                                       The registrant’s other certifying officer andI are responsible for establishing and maintaining disclosure controls andprocedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for theregistrant and we have:

(a)                                  designed such disclosure controls andprocedures or caused such disclosure controls and procedures to be designedunder our supervision to ensure that material information relating to theregistrant, including its consolidated subsidiaries, is made known to us by otherswithin those entities, particularly during the period in which this report isbeing prepared; and

(b)                                 evaluated the effectiveness of the registrant’sdisclosure controls and procedures and presented in this report our conclusionsabout the effectiveness of the disclosure controls and procedures as of the endof the period covered by this report based on such evaluation; and

(c)                                  disclosed in this report any change in theregistrant’s internal control over financial reporting that occurred during theregistrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarterin the case of an annual repot) that has materially affected, or is reasonablylikely to materially affect, the registrant’s internal control over financialreporting;

5.                                       The registrant’s other certifying officer andI have disclosed, based on our most recent evaluation of internal control overfinancial reporting, to the registrant’s auditors and the audit committee ofregistrant’s board of directors (or persons performing the equivalentfunction):

(a)                                  all significant deficiencies and materialweaknesses in the design or operation of internal control over financialreporting that are reasonably likely to adversely affect the registrant’sability to record, process, summarize and report financial information; and

(b)                                 any fraud, whether or not material, thatinvolves management or other employees who have a significant role in theregistrant’s internal control over financial reporting.
| Date:  | March 29, 2007 |   | By:                                             | /s/ Patrick J. Winters |
|--------|----------------|--------|-------------------------------------------------|------------------------|
|   |           |   | Patrick J. Winters Principal Accounting Officer |

 

 

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