Exhibit 31.2


I, Bobby D. O'Brien, certify that:

1)   I have reviewed this Quarterly Report on Form 10-Q of Valhi, Inc.;

2)   Based on my knowledge, this report does 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;

3)   Based on my  knowledge,  the  financial  statements,  and  other  financial
     information  included  in  this  report,  fairly  present  in all  material
     respects the financial  condition,  results of operations and cash flows of
     Valhi, Inc. as of, and for, the periods presented in this report;

4)   Valhi,   Inc.'s  other  certifying   officer  and  I  are  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 over
     financial  reporting  (as  defined  in  Exchange  Act Rules  13a-15(f)  and
     15d-15(f)) for Valhi, Inc. and we have:

     a)   Designed  such  disclosure  controls  and  procedures,  or caused such
          disclosure   controls  and   procedures  to  be  designed   under  our
          supervision,  to ensure that material  information  relating to Valhi,
          Inc., including its consolidated subsidiaries,  is made known to us by
          others within those entities,  particularly during the period in which
          this 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 Valhi,  Inc.'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 Valhi,  Inc.'s internal control
          over financial  reporting that occurred during the  registrant's  most
          recent fiscal quarter (Valhi, Inc.'s fourth fiscal quarter in the case
          of an annual  report) that has materially  affected,  or is reasonably
          likely to  materially  affect,  Valhi,  Inc.'s  internal  control over
          financial reporting; and

5)   Valhi,  Inc.'s other certifying officer and I have disclosed,  based on our
     most recent  evaluation of internal  control over financial  reporting,  to
     Valhi,  Inc.'s auditors and the audit  committee of Valhi,  Inc.'s board of
     directors (or persons performing the equivalent function):






     a)   All significant  deficiencies and material weaknesses in the design or
          operation  of internal  control  over  financial  reporting  which are
          reasonably likely to adversely affect Valhi, Inc.'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  Valhi,  Inc.'s  internal
          control over financial reporting.


Date: May 8, 2006



/s/Bobby D. O'Brien
Bobby D. O'Brien
Vice President and Chief Financial Officer