**Exhibit 31.3**

 

**FORM 10-K CONTROLLER CERTIFICATION**

 

**CERTIFICATIONS:**

 

I,Patrick J. Winters, 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 disclosure controls and procedures orcaused such disclosure controls and procedures to be designed under oursupervision 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 report is beingprepared; 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;

 

(d)         designed such internal control over financialreporting, or caused such internal control over financial reporting to bedesigned under our supervision, to provide reasonable assurance regarding thereliability of financial reporting and the preparation of financial statementsfor external purposes in  accordance withgenerally accepted accounting principles;

 

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 deficiencies and material weaknessesin the design or operation of internal control over financial reporting thatare 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 involvesmanagement or other employees who have a significant role in the registrant’sinternal control over financial reporting.

 
| Date:  | March 28,  2008 |   | By:                                              | /s/  Patrick J. Winters |
|--------|----------------------|--------|--------------------------------------------------|-------------------------|
|   |                 |   | Patrick  J. Winters Principal Accounting Officer |

 

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