**Exhibit 31.2**

**CERTIFICATION**

I, J. Kimo Esplin, certify that:

1.             Ihave reviewed this annual report on Form 10-K of Huntsman Corporation andHuntsman International LLC;

2.             Basedon 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.             Basedon 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 registrants as of, andfor, the periods presented in this report;

4.             Theregistrants’ other certifying officer and I are responsible for establishingand maintaining disclosure controls and procedures (as defined in Exchange ActRules 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 the registrants and have:

(a)           Designed such disclosure controls and procedures, orcaused such disclosure controls and procedures to be designed under oursupervision, to ensure that material information relating to the registrants,including its consolidated subsidiaries, is made known to us by others withinthose entities, particularly during the period in which this report is beingprepared;

(b)           Designedsuch internal control over financial reporting, or caused such internal controlover financial reporting to be designed under our supervision, to providereasonable assurance regarding the reliability of financial reporting and thepreparation of financial statements for external purposes in accordance withgenerally accepted accounting principles;

(c)           Evaluated the effectiveness of the registrants’ disclosurecontrols and 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 registrants’internal control over financial reporting that occurred during the registrants’most recent fiscal quarter (the registrants’ fourth fiscal quarter in the caseof an annual report) that has materially affected, or is reasonably likely tomaterially affect, the registrants’ internal control over financial reporting;and

5.             The registrants’ other certifying officer and Ihave disclosed, based on our most recent evaluation of internal control overfinancial reporting, to the registrants’ auditors and the audit committee ofregistrants’ board of directors (or persons performing the equivalentfunctions):

(a)           All significant deficiencies and material weaknesses inthe design or operation of internal control over financial reporting which arereasonably likely to adversely affect the registrants’ ability to record,process, summarize and report financial information; and

(b)           Any fraud, whether or not material, that involvesmanagement or other employees who have a significant role in the registrants’internal control over financial reporting.

Date: March 1, 2007
|        |     | /s/ J. Kimo Esplin        |   |
|--------|----------|---------------------------|--------|
|   |     | J. Kimo Esplin            |
|   | * * | *Chief Financial Officer* |

 

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