**Exhibit      31.1**

**Certification**

|   | 1. | I                have reviewed this report on Form 10-K and all reports on Form 10-D                required to be filed in respect of the period covered by this report                on                Form 10-K of Popular ABS Mortgage Pass-Through Trust 2006-B (the“Exchange                Act periodic reports”); |
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|   | 2. | Based                on my knowledge, the Exchange Act periodic reports, taken as a whole,                do                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; |
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|   | 3. | Based                on my knowledge, all of the distribution, servicing and other information                required to be provided under Form 10-D for the period covered by                this                report is included in the Exchange Act periodic                reports; |
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|   | 4. | Based                on my knowledge and the servicer compliance statement(s) required                in this                report under Item 1123 of Regulation AB, and except as disclosed                in the                Exchange Act periodic reports, the servicer(s) have fulfilled their                obligations under the servicing agreement(s) in all material respects;                and |
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|   | 5. | All                of the reports on assessment of compliance with servicing criteria                for                asset-backed securities and their related attestation reports on                assessment of compliance with servicing criteria for asset-backed                securities required to be included in this report in accordance with                Item                1122 of Regulation AB and Exchange Act Rules 13a-18 and 15d-18 have                been                included as an exhibit to this report, except as otherwise disclosed                in                this report. Any material instances of noncompliance described in                such                reports have been disclosed in this report on Form 10-K. |
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| Date:                March 29, 2007 | By:    | /s/                Alberto Paracchini                                                                                                 |
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|                                |   | Name:                Alberto Paracchini                                                                                               |
|                                |   | Title:                Executive Vice President                                                                                        |
|                                |   |                          and Chief Financial Officer of Popular ABS,                Inc. |

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