EXHIBIT 31.2

CERTIFICATIONS

I, Michael C. Horsley, certify that:

1. I have reviewed this Quarterly Report on Form 10-QSB (the "Report") ofItronics, Inc. (the "Registrant");

2. Based on my knowledge, this Report does not contain any untrue statement of amaterial fact or omit to state a material fact necessary to make the statements made, inlight of the circumstances under which such statements were made, not misleading withrespect to the period covered by this Report;

3. Based on my knowledge, any financial statements, and other financialinformation included in this 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. I am 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 overfinancial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for theRegistrant and I have:

    a) Designed such disclosure controls and procedures, or caused suchdisclosure controls and procedures to be designed under our supervision, to ensure thatmaterial information relating to the small business issuer, including its consolidatedsubsidiaries, is made known to us by others within those entities, particularly during theperiod in which this report is being provided;

    b) Designed such internal control over financial reporting, orcaused such internal control over financial reporting to be designed under oursupervision, to provide reasonable assurance regarding the reliability of financialreporting and the preparation of financial statements for external purposes in accordancewith generally accepted accounting principles;

    c) evaluated the effectiveness of the Registrant's disclosurecontrols and procedures and presented in this report our conclusions about theeffectiveness of the disclosure controls and procedures, as of the end of the periodcovered by this report based on such evaluation;

    d) disclosed in this report any change in the Registrant's internalcontrol over financial reporting that occurred during the Registrant's most recent fiscalquarter (the Registrant's fourth fiscal quarter in the case of an annual report) that hasmaterially affected, or is reasonably likely to materially affect, the Registrant'sinternal control over financial reporting; and

5. I have disclosed, based on our most recent evaluation of internal control overfinancial reporting, to the Registrant's auditors and the audit committee of Registrant'sboard of directors (or persons performing the equivalent function);

    a) all significant deficiencies in the design or operation ofinternal control over financial reporting which are reasonably likely to adversely affectthe Registrant's ability to record, process, summarize and report financial information;and

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    b) any fraud, whether or not material, that involves management orother employees who have a significant role in the Registrant's internal control overfinancial reporting.

 

 

Date: May 15, 2006                   By:/S/MICHAEL C. HORSLEY

                                        Michael C. Horsley

                                        Controller

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