# Exhibit 31.2

CERTIFICATION

I, Don R. Madison, certify that:

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         5. | I have reviewed this annual report on Form 10-K of Powell Industries, Inc.;
   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;
   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 registrant as of, and for, the
   periods presented in this report;
   The registrant's  other certifying  officer 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 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 report
          is being prepared;
   b)     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 report based on such evaluation; and
   c)     disclosed  in this  report any change in the  registrant's  internal  control  over  financial  reporting  (as defined in
          Exchange Act Rules  13-15(f) and  15d-15(f))  that  occurred  during the  registrant's  most recent  fiscal  quarter (the
          registrant's  fourth  fiscal  quarter in the case of an annual  report) that has  materially  affected,  or is reasonably
          likely to materially affect, the registrant's internal control over financial reporting, and
   The registrant's other certifying officer 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 the 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  control 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 control over financial reporting.

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|Date:    December 31, 2003 | /s/ DON R. MADISON
Don R. Madison,
Vice President and Chief Financial Officer
(Principal Financial and Accounting Officer)