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Exhibit 31.2 

CERTIFICATION

I, Michael Ash, certify that: 

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

(2)  Based on my knowledge, this report does not contain any untrue statement of amaterial fact or omit to state a material fact necessary to make the statementsmade, in light of the circumstances under which such statements were made, notmisleading with respect to the period covered by this report; 

(3)  Based on my knowledge, the financial statements, and other financial informationincluded in this report, fairly present in all material respects the financialcondition, results of operations and cash flows of the small business issuer asof, and for, the periods presented in this report; 

(4)   Thesmall business issuer's other certifying officer(s) and I are responsible forestablishing and maintaining disclosure controls and procedures (as defined inExchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financialreporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for thesmall business issuer and have: 

(a)  Designed such disclosure controls and procedures, or caused such disclosurecontrols and procedures to be designed under our supervision, to ensure thatmaterial information relating to the small business issuer, including itsconsolidated 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 internalcontrol over financial reporting to be designed under our supervision, toprovide reasonable assurance regarding the reliability of financial reportingand the preparation of financial statements for external purposes in accordancewith generally accepted accounting principles; 

(c)  Evaluated the effectiveness of the small business issuer's disclosure controlsand procedures and presented in this report our conclusions about theeffectiveness of the disclosure controls and procedures, as of the end of theperiod covered by this report based on such evaluation; and 

(d)  Disclosed in this report any change in the small business issuer's internalcontrol over financial reporting that occurred during the small businessissuer's most recent fiscal quarter (the small business issuer's fourth fiscalquarter in the case of an annual report) that has materially affected, or isreasonably likely to materially affect, the small business issuer's internalcontrol over financial reporting; and 

(5)   Thesmall business issuer's other certifying officer(s) and I have disclosed, basedon our most recent evaluation of internal control over financial reporting, tothe small business issuer's auditors and the audit committee of the smallbusiness issuer's board of directors (or persons performing the equivalentfunctions): 

(a)   Allsignificant deficiencies and material weaknesses in the design or operation ofinternal control over financial reporting which are reasonably likely toadversely affect the small business issuer's ability to record, process,summarize and report financial information; and 

(b)   Any fraud, whetheror not material, that involves management or other employees who have asignificant role in the small business issuer's internal control over financialreporting. 

/s/ Michael AshMichael Ash, CFO 

Date: October  1, 2007 

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