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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 certifyingofficer(s) and I are responsible for establishing and maintaining disclosurecontrols and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) and internal control over financial reporting (as defined in ExchangeAct Rules 13a-15(f) and 15d-15(f)) for the small business issuer and have: 

(a) 

Designed suchdisclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure that materialinformation relating to the small business issuer, including its consolidatedsubsidiaries, is made known to us by others within those entities, particularlyduring the period in which this report is being prepared; 

(b) 

Designed suchinternal control over financial reporting, or caused such internal control overfinancial reporting to be designed under our supervision, to provide reasonableassurance regarding the reliability of financial reporting and the preparationof financial statements for external purposes in accordance with generallyaccepted accounting principles; 

(c) 

Evaluated theeffectiveness of the small business issuer's disclosure controls and proceduresand presented in this report our conclusions about the effectiveness of thedisclosure controls and procedures, as of the end of the period covered by thisreport based on such evaluation; and 

(d) 

Disclosed inthis report any change in the small business issuer's internal control overfinancial reporting that occurred during the small business issuer's most recentfiscal quarter (the small business issuer's fourth fiscal quarter in the case ofan annual report) that has materially affected, or is reasonably likely tomaterially affect, the small business issuer's internal control over financialreporting; 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 significantdeficiencies and material weaknesses in the design or operation of internalcontrol over financial reporting which are reasonably likely to adversely affectthe small business issuer's ability to record, process, summarize and reportfinancial information; and 

(b) 

Any fraud,whether or not material, that involves management or other employees who have asignificant role in the small business issuer's internal control over financialreporting. 

/s/ 

  Michael Ash                                   Michael Ash, CFO 

Date: February 13, 2008 

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