Exhibit 31.2

ITRONICS INC.

CERTIFICATION PURSUANT TO

SECTION 302 OF THE

SARBANES-OXLEY ACT OF 2002

 

CERTIFICATION

I, Michael C. Horsley, certify that:

1. I have reviewed this quarterly report on Form 10-QSB of Itronics Inc.;

2. Based on my knowledge, this quarterly report does not contain any untrue statementof 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 withrespect to the period covered by this quarterly report;

3. Based on my knowledge, the financial statements, and other financial informationincluded in this quarterly report, fairly present in all material respects the financialcondition, results of operations and cash flows of the registrant as of, and for, theperiods presented in this report;

4. The small business issuer’s other certifying officers and I are responsible forestablishing and maintaining disclosure controls and procedures (as defined in ExchangeAct Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (asdefined in Exchange Act Rules 13a-15(f) and 15d-15(f) for the small business issuer andhave:

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a)Designed such disclosure controls, 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 quarterly      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

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5. The small business issuer’s other certifying officers and I have disclosed,based on our most recent evaluation of internal control over financial reporting, to thesmall business issuer’s auditors and the audit committee of small businessissuer’s board of directors (or persons performing the equivalent functions):

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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 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.

 

 

Date: August 15, 2005                                  /S/MICHAEL C. HORSLEY
                                                       MichaelC. Horsley

                                                       Controller

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