Exhibit 31.2

CERTIFICATION

I, Michael Ash, certify that:

(1)

I have reviewed
this Form 10-QSB of The Tirex Corporation;

(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
13a-15(e) and 15d-15(e)) and internal control over financial reporting (as
defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) 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;

(b)

Designed such
internal control over financial reporting, or caused such internal control over
financial reporting to be designed under our supervision, to provide reasonable
assurance regarding the reliability of financial reporting and the preparation
of financial statements for external purposes in accordance with generally
accepted accounting principles;

(c)

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

(d)

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

(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

(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.

/s/ ________________ 
Michael Ash, CFO

Date: November 13, 2007

---