EXHIBIT 31.2

ITRONICS INC.

CERTIFICATION PURSUANT TO 

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

 

CERTIFICATION

I, Michael C. Horsley, Controller of ITRONICS INC., certify that:

1. I have reviewed this annual report on Form 10-KSB/A of ITRONICS INC.;

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 statements made, inlight of the circumstances under which such statements were made, not misleading withrespect 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 financial condition,results of operations and cash flows of the small business issuer as of, and for, theperiods presented in this report;

4. The small business issuer's other certifying officer and I are responsible forestablishing and maintaining disclosure controls and procedures (as defined in ExchangeAct Rules 13a-15(e) and 15d-15(e)) for the small business issuer and have:

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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) 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

c) 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 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 and I have disclosed, based onour most recent evaluation of internal control over financial reporting, to the smallbusiness issuer's auditors and the audit committee of the small business issuer's board ofdirectors (or persons performing the equivalent functions):

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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

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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.

 

Date: April 16, 2008                     /S/MICHAEL C. HORSLEY
                                            MichaelC. Horsley

                                            Controller

                                            (PrincipalAccounting Officer)

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