EXHIBIT 31.2
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                           Certification

      I, JAMES J. WILLIAMS, certify that:

      1.  I have reviewed this Annual Report on Form 10-KSB of
TOUCHSTONE APPLIED SCIENCE ASSOCIATES, INC. for the fiscal year
ended October 31, 2006.

      2.  Based on my knowledge, this Annual 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 Annual Report;

      3.  Based on my knowledge, the financial statements,
and other financial information included in this Annual
Report, fairly present in all material respects the
financial condition, results of operations and cash flows
of the registrant as of, and for, the periods presented in
this Annual Report;

      4.  The registrant's other certifying officers 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)) and internal control over
financial reporting (as defined in Exchange Act Rules 13a-
15(f) and 15d-15(f)) for the registrant 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 registrant, including its
consolidated subsidiaries, is made known to us by others
within those entities, particularly during the period in
which this Annual Report is being prepared;

      b)  Designed such internal control over financial
reporting, or caused such internal control over financial
reporting to be designed under our supervision, to provide
reasonable assurance regarding the reliability of financial
reporting and the preparation of financial statements for
external purposes in accordance with generally accepted
accounting principles;

      c)  Evaluated the effectiveness of the registrant'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 Annual Report based on such
evaluation; and

      d)  Disclosed in this Annual Report any change in the
registrant's internal control over financial reporting that
occurred during the registrant's most recent financial
quarter that has materially affected, or is reasonably
likely to materially affect, the registrant's internal
control over financial reporting; and

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

      a)  All significant deficiencies and material
weaknesses in the design or operation of internal controls
over financial reporting which are 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 involves
management or other employees who have a significant role in the
registrant's internal controls over financial reporting.

Date:  March 13, 2007

                                     /s/ JAMES J. WILLIAMS
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                                     Chief Financial Officer