EXHIBIT 31.2

                CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER
         Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

     I, Leon Caldwell, certify that:

     (1)  I have reviewed this amended Annual Report on Form 10-KSB/A of
Advanced Recycling Sciences, Inc. (the "Company");

     (2)  Based on my knowledge, this amended Annual 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 amended Annual Report;

     (3)  Based on my knowledge, the financial statements, and other
financial information included in this amended Annual Report, fairly
present in all material respects the financial condition, results of
operations and cash flows of the Company as of, and for, the periods
presented in this amended Annual Report;

     (4)  The Company's other certifying officers 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 Company 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
     Company, including its consolidated subsidiary, is made known to us by
     others within those entities, particularly during the period in which
     this amended Annual Report is being prepared;
     (b)  Evaluated the effectiveness of the Company'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 amended Annual Report based on such
     evaluation; and
     (c)  Disclosed in this amended Annual Report any change in the
     Company's internal controls over financial reporting that occurred
     during the Company's most recent fiscal quarter that has materially
     affected, or is reasonably likely to materially affect, the Company's
     internal controls over financial reporting; and




     (5)  The Company's other certifying officers and I have disclosed,
based on our most recent evaluation of internal control over financial
reporting, to the Company's auditors and the audit committee of the
Company's board of directors (or persons fulfilling the equivalent
function):

     (a)  All significant deficiencies and material weaknesses in the
     design or operation of internal controls over financial reporting
     which are reasonably likely to adversely affect the Company'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 Company's internal
     controls over financial reporting.



Date: May 31, 2006                 By: /S/ Leon Caldwell
                                   --------------------------------------
                                           Leon Caldwell,
                                           Principal Financial Officer