EXHIBIT 31.2

       CERTIFICATION OF CFO PURSUANT TO 18 U.S.C. SECTION 1350 AS ADOPTED
       PURSUANT TO SECTION 302 AND 906 OF THE SARBANES-OXLEY ACT OF 2002.

I, R. B. Lassetter, certify that:

1. I have  reviewed  this annual  report on Form 10-KSB 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 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)) 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  annual
report for the year ended September 30, 2005 that has materially affected, or is
reasonably  likely to materially  affect,  the small business  issuer's internal
control over financial reporting.

(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 annual report for the year ended September 30, 2005 that has materially
affected, or is reasonably likely to materially affect, the small business
issuer's internal control over financial reporting.

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 auditor and the audit committee of the
small business issuer'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 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.

Dated:  January 13, 2006

/s/   R. B. Lassetter
----------------------------
Principal Accounting Officer