**TBS
      INTERNATIONAL LIMITED & SUBSIDIARIES** **EXHIBIT
      31.3**




**SECTION
      302 CERTIFICATION OF CHIEF ACCOUNTING OFFICER**






I,
      Anthony Gentile, certify that:




1.
      I have
      reviewed this annual report on Form 10-K of TBS International Limited and its
      subsidiaries (the "Registrant") as of December 31, 2005;




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 consolidated 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 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 we 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)
      evaluated the effectiveness of the Registrant's disclosure controls and
      procedures and presented in this annual 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 that occurred during the Registrant's most recent fiscal
      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 the Registrant's board of
      directors:




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.




Date:
      March 14, 2006














/s/
        Anthony
        Gentile
 Anthony
        Gentile
 Controller,
        Chief Accounting Officer