EXHIBIT 31.2

# CERTIFICATION OF
PRINCIPAL FINANCIAL OFFICER PURSUANT TO SECTION 302 OF THESARBANES-OXLEY ACT OF
2002 AND RULE 13A-14(A) OR 15D-14(A) UNDER THE SECURITIESEXCHANGE ACT OF 1934

I,
Daniel B. OBrien, certify that:

1.       
          I have reviewed this Annual Report on Form 10-KSB/A (Amendment No. 2) of
          Flexible Solutions International, Inc. for the year ended December 31, 2004;

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 13(a)-15(e) and 15(d)-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;
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| | 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
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| | 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 (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
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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
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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.
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|                     |                        
|-------------------- | -----------------------
|Date:  March 8, 2006 | /s/ Daniel B. O'Brien  
|                     | Daniel B. O'Brien      
|                     | Chief Financial Officer