**Exhibit 31.2**

 

**FORM10-K CFO CERTIFICATION**

 

**CERTIFICATIONS:**

 

I, Linda Koenig, 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 annual reportdoes not contain any untrue statement of a material fact or omit to state amaterial fact necessary to make the statements made, in light of thecircumstances under which such statements are made, not misleading with respectto the period covered by this annual report;

 

3.             Based on my knowledge, the financialstatements, and other financial information included in this annual report,fairly present in all material respects the financial condition, results ofoperations and cash flows of the registrant as of, and for, the periodspresented in this annual report;

 

4.             The registrant’s other certifying officersand I are responsible for establishing and maintaining  disclosure controls and procedures (asdefined in Exchange Act Rules 13a-14 and 15d-14) for the registrant and we have:

 

(a)           designed such disclosure controls andprocedures to ensure that material information relating to the registrant,including its consolidated subsidiaries, is made known to us by others withinthose entities, particularly during the period in which this annual report isbeing prepared;

 

(b)           evaluated the effectiveness of theregistrant’s disclosure controls and procedures as of the filing date of thisannual report (the “Evaluation Date”); and

 

(c)           presented in this annual report ourconclusions about the effectiveness of the disclosure controls and proceduresbased on our evaluation as of the Evaluation Date;

 

5.             The registrant’s other certifying officersand I have disclosed, based on our most recent evaluation, to the registrant’sauditors and the audit committee of registrant’s board of directors (or personsperforming the equivalent function):

 

(a)           all significant deficiencies in the designor operation of internal controls which could adversely affect the registrant’sability to record, process, summarize and report financial data and haveidentified for the registrant’s auditors any material weaknesses in internalcontrols; and

 

(b)           any fraud, whether or not material, thatinvolves management or other employees who have a significant role in theregistrant’s internal controls; and

 

6.             The registrant’s other certifying officersand I have indicated in this annual report whether or not there weresignificant changes in internal controls or in other factors that couldsignificantly affect internal controls subsequent to the date of our mostrecent evaluation, including any corrective actions with regard to significantdeficiencies and material weaknesses.

 
| Date:  | March 16, 2004 |   |   | By:    | /s/ Linda Koenig                        |
|--------|---------------------|--------|--------|--------|-----------------------------------------|
|   |                |   |   |   | Linda Koenig, Vice President of Finance |
|        |                     |        |        |        |                                         |  |

 

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