| **Exhibit  31.2**                                                                                                                                                                                                                                                                                                                                                            |
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| CERTIFICATIONS                                                                                                                                                                                                                                                                                                                                                               |
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|      I, Alan  Schroering, being the Chief Financial Officer, certify that:                                                                                                                                                                                                                                                                          |
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|      1.     I  have reviewed the annual report on Form 10-K for the year ended December 31,  2006 of Industrial Services of America, Inc.;                                                                                                                                                                                 |
|      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 the registrant  as of, and for, the periods presented in this 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 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) | not applicable |
|                                                                                                                                                                                                                                                                                                                                                                         | 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 report based on such  evaluation; and |
|                                                                                                                                                                                                                                                                                                                                                                         | d) | disclosed in the report any change in the  registrant's internal control over financial reporting that occurred during  the registrant's fourth 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 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 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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| March 27, 2007                                                                                                                                                                                                                                                                                                                                                               | /s/ Alan  Schroering                                            |
| Date                                                                                                                                                                                                                                                                                                                                                                         | Alan Schroering, Chief Financial Officer |
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