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:

    a) Designed such disclosure controls, or caused such disclosurecontrols and procedures 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, particularly during theperiod in which this quarterly report is being prepared;

    b)Designed such internal control over financial reporting, or causedsuch internal control over financial reporting to be designed under our supervision, toprovide reasonable assurance regarding the reliability of financial reporting and thepreparation of financial statements for external purposes in accordance with generallyaccepted accounting principles;

    c) Evaluated the effectiveness of the small business issuer’sdisclosure controls 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; and

    d) Disclosed in this report any change in the small businessissuer’s internal control over financial reporting that occurred during the smallbusiness issuer’s most recent fiscal quarter (the small business issuer’s fourthfiscal quarter in the case of an annual report) that has materially affected, or isreasonably likely to materially affect, the small business issuer’s internal controlover financial reporting; and

40

----

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):

    a) All significant deficiencies and material weaknesses in thedesign or operation of internal controls over financial reporting which are reasonablylikely 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 orother employees who have a significant role in the small business issuer’s internalcontrol over financial reporting.

 

 

Date: February 13, 2006                     /S/ MICHAEL C. HORSLEY
                                            Michael C. Horsley

                                            Controller

41