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Exhibit 31.2

CERTIFICATION

I, Michael Ash, certify that:

(1) I have reviewed this Form 10-KSB of The Tirex Corporation;

(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 small business issuer as of, and for, the periods presented in this
report;

(4) The small business issuer'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)) and
internal control over financial reporting (as defined in Exchange Act Rules
13a-15(f) and 15d-15(f)) for the small business issuer 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 small
>   business 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 small business
>   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 small
>   business issuer's internal control over financial reporting that occurred
>   during the small business issuer's most recent fiscal quarter (the small
>   business issuer's fourth fiscal quarter in the case of an annual report) that
>   has materially affected, or is reasonably likely to materially affect, the
>   small business issuer's internal control over financial reporting; and

(5) The small business issuer's other certifying officer(s)
and I have disclosed, based on our most recent evaluation of internal control
over financial reporting, to the small business issuer's auditors and the audit
committee of the small business issuer'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 small business issuer'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 small business issuer's internal
>   control over financial reporting.

/s/ ________________ Michael Ash, CFO

Date: October 14, 2004

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