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 such disclosure controlsand procedures to be designed under our supervision, to ensure that material informationrelating to the small business issuer, including its consolidated subsidiaries, is madeknown to us by others within those entities, particularly during the period in which thisreport is being provided;

b) Designed such internal control over financial reporting, or caused such internalcontrol over financial reporting to be designed under our supervision, to providereasonable assurance regarding the reliability of financial reporting and the preparationof financial statements for external purposes in accordance with generally acceptedaccounting principles;

c) evaluated the effectiveness of the Registrant's disclosure controls and proceduresand presented in this report our conclusions about the effectiveness of the disclosurecontrols and procedures, as of the end of the period covered by this report based on suchevaluation;

d) disclosed in this report any change in the Registrant's internal control overfinancial reporting that occurred during the Registrant's most recent fiscal quarter (theRegistrant's fourth fiscal quarter in the case of an annual report) that has materiallyaffected, or is reasonably likely to materially affect, the Registrant's internal controlover 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 of internal control overfinancial reporting which are reasonably likely to adversely affect the Registrant'sability to record, process, summarize and report financial information; and

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b) any fraud, whether or not material, that involves management or other employees whohave a significant role in the Registrant's internal control over financial reporting.

 

 

 

Date: November 17, 2006                   By:/S/MICHAELC. HORSLEY

                                             MichaelC. Horsley

                                             Controller

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