EXHIBIT 31.2
                            CERTIFICATION PURSUANT TO
                  18 U.S.C. SECTION 1350 AS ADOPTED PURSUANT TO
                  SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

     I, R. B. Lassetter, certify that:

     1. I  have  reviewed  this  quarterly  report  on  Form  10-QSB  of  Entech
Environmental Technologies, 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(s) 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 Issuer,  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 Issuer'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 this  report  any change in the  Issuer's  internal
     control over  financial  reporting  that occurred  during the  Registrant's
     fiscal quarter ending December 31, 2005 that has materially affected, or is
     reasonably likely to materially  affect, the Issuer's internal control over
     financial reporting.

     5. The Registrant's other certifying officer(s) and I have disclosed, based
on our most recent evaluation of internal control over financial  reporting,  to
the Registrant's  auditor and the audit committee of the  Registrant's  board of
directors (or persons performing the equivalent functions):

          (a)  All  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.

Dated: February 17, 2006.

                                              /s/ R. B. Lassetter
                                              ---------------------------
                                              R. B. Lassetter, Principal
                                              Financial Officer