**Exhibit 31.1**

**Certification**

| 1. | I                have reviewed this report on Form 10-K and all reports on Form 10-D                required to be filed in respect of the period covered by this report                on                Form 10-K of First Horizon ABS Trust 2006-HE2 (the “Exchange Act periodic                reports”); |
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| 2. | Based                on my knowledge, the Exchange Act periodic reports, taken as a whole,                do                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; |
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| 3. | Based                on my knowledge, all of the distribution, servicing and other information                required to be provided under Form 10-D for the period covered by                this                report is included in the Exchange Act periodic                reports; |
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| 4. | I                am responsible for reviewing the activities performed by the servicers                and                based on my knowledge and the compliance reviews conducted in preparing                the servicer compliance statements required in this report under                Item 1123 of Regulation AB, and except as disclosed in the                Exchange Act periodic reports, the servicers have fulfilled their                obligations under the servicing agreements in all material respects;                and |
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| 5. | All                of the reports on assessment of compliance with servicing criteria                for                asset-backed securities and their related attestation reports on                assessment of compliance with servicing criteria for asset-backed                securities required to be included in this report in accordance with                Item 1122 of Regulation AB and Exchange Act Rules 13a-18                and 15d-18 have been included as an exhibit to this report, except                as                otherwise disclosed in this report. Any material instances of                noncompliance described in such reports have been disclosed in this                report                on Form 10-K. |
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|         |                                                                                                                                                   |
|         | **First              Tennessee Bank National Association**,              as Master Servicer                                                            |
|    |                                                                                                                                              |                                          |
|         | By:                                                                                                                                          | /s/ Terry              B.              Renoux |
|         | Terry                B. Renoux,President,                Consumer Finance(Senior                Officer of the Master Servicer in charge of Servicing) |
|         |                                                                                                                                                   |

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