EXHIBIT 31.2

                                  CERTIFICATION

I, Stanley P. Wirtheim, certify that:

1.   I have reviewed this quarterly report on Form 10-QSB of SmartPros Ltd.;

2.   Based on my knowledge, this report does not contain any untrue statement of
     material  fact or omit to  state a  material  fact  necessary  to make  the
     statements made, in light of the circumstances  under which such statements
     were made,  not  misleading  with  respect  to the  period  covered by this
     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 small  business  issuer as of, and for,  the periods  presented in this
     report;

4.   The  small  business  issuer's  other  certifying   officer(s)  and  I  are
     responsible  for  establishing  and  maintaining  disclosure  controls  and
     procedures  (as defined in Exchange Act Rules  13a-15(e) and 15d-15(e)) for
     the small business issuer and 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
              small business issuer, including its consolidate subsidiaries,  is
              made known to us by others  within  those  entities,  particularly
              during the period in which this report is being prepared;

         b)   Evaluated  the   effectiveness  of  the  small  business  issuer'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 small business issuer's
              internal control over financial reporting that occurred during the
              small  business  issuer's  most recent  fiscal  quarter (the small
              business  issuer's  fourth fiscal quarter in the case of an annual
              report) that has materially  affected,  or is reasonably likely to
              materially  affect,  the small business  issuer's internal control
              over financial reporting; and

5.   The  small  business  issuer's  other  certifying  officer(s)  and  I  have
     disclosed,  based on our most recent  evaluation  of internal  control over
     financial reporting,  to the small business issuer's auditors and the audit
     committee of the small  business  issuer's  board of directors  (or persons
     performing the equivalent functions):

         a)   All significant deficiencies and material weaknesses in the design
              or operation of internal  control over financial  reporting  which
              are  reasonably  likely to  adversely  affect  the small  business
              issuer'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 small business
              issuer's internal control over financial reporting.

Date: May 8, 2007

                             /S/ STANLEY P. WIRTHEIM
                             -----------------------
                               Stanley P. Wirtheim
                             Chief Financial Officer