**Exhibit 31.2**

 

**FORM 10-K CFO CERTIFICATION**

 

**CERTIFICATIONS:**

 

I,Peter P. Hausback, certify that:

 

1.                                       I have reviewedthis annual report on Form 10-K of Appliance Recycling Centers of America, Inc.;

 

2.                                       Based on myknowledge, this report does not contain any untrue statement of a material factor omit to state a material fact necessary to make the statements made, inlight of the circumstances under which such statements are made, not misleadingwith respect to the period covered by this annual report;

 

3.                                       Based on myknowledge, the financial statements, and other financial information includedin this report, fairly present in all material respects the financialcondition, results of operations and cash flows of the registrant as of, andfor, the periods presented in this report;

 

4.                                       The registrant’sother certifying officer and I are responsible for establishing and maintainingdisclosure controls and procedures (as defined in Exchange Act Rules 13a-14and 15d-14) for the registrant and we have:

 

(a)                                  designed such disclosurecontrols and procedures or caused such disclosure controls and procedures to bedesigned under our supervision to ensure that material information relating tothe registrant, including its consolidated subsidiaries, is made known to us byothers within those entities, particularly during the period in which thisreport is being prepared; and

 

(b)                                 evaluated the effectivenessof the registrant’s disclosure controls and procedures and presented in thisreport our conclusions about the effectiveness of the disclosure controls andprocedures as of the end of the period covered by this report based on suchevaluation; and

 

(c)                                  disclosed in this report anychange in the registrant’s internal control over financial reporting thatoccurred during the registrant’s most recent fiscal quarter (the registrant’sfourth fiscal quarter in the case of an annual repot) that has materiallyaffected, or is reasonably likely to materially affect, the registrant’sinternal control over financial reporting;

 

(d)                                 designed such internalcontrol over financial reporting, or caused such internal control overfinancial reporting to be designed under our supervision, to provide reasonableassurance regarding the reliability of financial reporting and the preparationof financial statements for external purposes in  accordance with generally accepted accountingprinciples;

 

5.                                       The registrant’sother certifying officer and I have disclosed, based on our most recentevaluation of internal control over financial reporting, to the registrant’sauditors and the audit committee of registrant’s board of directors (or personsperforming the equivalent function):

 

(a)                                  all significant deficienciesand material weaknesses in the design or operation of internal control overfinancial reporting that are reasonably likely to adversely affect theregistrant’s ability to record, process, summarize and report financialinformation; and

 

(b)                                 any fraud, whether or notmaterial, that involves management or other employees who have a significant rolein the registrant’s internal control over financial reporting.

 
| Date:  | March 28,  2008 |   | By:                                         | /s/  Peter P. Hausback |
|--------|----------------------|--------|---------------------------------------------|------------------------|
|   |                 |   | Peter  P. Hausback, Chief Financial Officer |

 

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