**Exhibit 31.2**

 

**FORM10-K CFO CERTIFICATION**

 

**CERTIFICATIONS:**

 

I, Linda A. Koenig, certify that:

 
| 1.     |   | I have reviewed this  annual report on Form 10-K of Appliance Recycling Centers of America, Inc.;                                                                                                                                                                                                                    |
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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 are 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  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 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 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; and |
|   |   |                                                                                                                                                                                                                                                                                                                 |   |   |
|   |   | (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 repot) that has materially  affected, or is reasonably likely to materially affect, the registrant’s  internal control over financial reporting; |
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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 registrant’s board of directors (or persons  performing the equivalent function):        |
|   |   |                                                                                                                                                                                                                                                                                                                 |   |   |
|   |   | (a)                                                                                                                                                                                                                                                                                                                  |   | all significant  deficiencies and material weaknesses in the design or operation of internal  control over financial reporting that 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:  | March 24, 2006 |   |   |   | By:    | /s/ Linda A. Koenig                       |   |
|--------|----------------|--------|--------|--------|--------|-------------------------------------------|--------|
|   |           |   |   |   |   | Linda A. Koenig, Chief  Financial Officer |

 

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