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Exhibit 31.2 

CERTIFICATION

I, Michael Ash, certify that:

(1) I have reviewed this Form 10-QSB of The TirexCorporation; 

(2) Based on my knowledge, this report does not contain anyuntrue statement of a material fact or omit to state a material fact necessaryto make the statements made, in light of the circumstances under which suchstatements were made, not misleading with respect to the period covered by thisreport; 

(3) Based on my knowledge, the financial statements, andother financial information included in this report, fairly present in allmaterial respects the financial condition, results of operations and cash flowsof the small business issuer as of, and for, the periods presented in thisreport;

(4) The small business issuer's other certifying officer(s)and I are responsible for establishing and maintaining disclosure controls andprocedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) andinternal control over financial reporting (as defined in Exchange Act Rules13a-15(f) and 15d-15(f)) for the small business issuer and have: 

(a)   Designed such disclosure controls and procedures, or caused such disclosurecontrols and procedures to be designed under our supervision, to ensure thatmaterial information relating to the small business issuer, including itsconsolidated 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 internalcontrol over financial reporting to be designed under our supervision, toprovide reasonable assurance regarding the reliability of financial reportingand the preparation of financial statements for external purposes in accordancewith generally accepted accounting principles;

(c)   Evaluated the effectiveness of the small business issuer's disclosure controlsand 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 small business issuer's internalcontrol over financial reporting that occurred during the small businessissuer's most recent fiscal quarter (the small business issuer's fourth fiscalquarter in the case of an annual report) that has materially affected, or isreasonably likely to materially affect, the small business issuer's internalcontrol over financial reporting; and

(5) The small business issuer's other certifying officer(s)and I have disclosed, based on our most recent evaluation of internal controlover financial reporting, to the small business issuer's auditors and the auditcommittee of the small business issuer's board of directors (or personsperforming the equivalent functions): 

(a)   All significant deficiencies and material weaknesses in the design or operationof internal control over financial reporting which are reasonably likely toadversely 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 employeeswho have a significant role in the small business issuer's internal control overfinancial reporting.

/s/  Michael Ash      Michael Ash, CFO

Date February 06, 2007

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