**EXHIBIT
      31.2**





**CERTIFICATION
      OF PRINCIPAL ACCOUNTING OFFICER PURSUANT TO**


**SECTION
      302 OF THE SARBANES-OXLEY ACT**





I,
      Thomas
      M. Howard certify that:





(1)  I
      have
      reviewed this quarterly report of Rotoblock Corporation;





(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 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 Rotoblock Corporation as of, and for,
      the periods presented in this report;





(4)  Rotoblock
      Corporation'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)):





(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 Rotoblock Corporation, 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;





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





(5)  Rotoblock
      Corporation's other certifying officer(s) and I have disclosed, based on our
      most recent evaluation of internal control over financial reporting, to
      Rotoblock Corporation's auditors and the audit committee of Rotoblock
      Corporation'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 Rotoblock Corporation'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 Rotoblock Corporation's internal control over
      financial reporting.





Date:
      December 14, 2006     ROTOBLOCK
      CORPORATION,





/s/
      Thomas M. Howard


By:
      Thomas M. Howard, Chief Financial Officer, Principal Accounting Officer and
      Director