Exhibit 31.2




CERTIFICATION PURSUANT TO SECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002




I, Frederick W.
Jones, certify that:




1.
    
    I have reviewed this Quarterly Report on
      Form 10-Q of Mechanical Technology, Incorporated;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
      15(d)-15(e)) and internal control over financial reporting (as defined in
      Exchange Act Rules 13a-15(f) and 15(d)-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 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 report based on such evaluation;
  andd)
    
    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 (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; and5.
    
    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.


May 17, 2010
            /S/ FREDERICK W.
      JONESFrederick W. JonesActing Chief Financial Officer(Principal Financial Officer)


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