Exhibit 31.2

                    CERTIFICATION PURSUANT TO SECTION 302(a)
                        OF THE SARBANES-OXLEY ACT OF 2002


I, Sandra Kahn, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Empire Resources, Inc.;

2. Based on my knowledge, this quarterly 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 quarterly report;

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

4. The registrant's other certifying officers and I are responsible for
   establishing and maintaining disclosure controls and procedures (as defined
   in Exchange Act Rules 13a-14 and 15d-14) for the registrant and have:

    i.    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 the registrant, including its
          consolidated subsidiaries, is made known to us by others
          within those entities, particularly during the period in
          which this quarterly report is being prepared;

    ii.   evaluated the effectiveness of the registrant'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

    iii.  disclosed in this report any change in the registrant's
          internal control over financial reporting that occurred
          during the registrant's most recent fiscal quarter (the
          registrant's fourth fiscal quarter in the case of an
          annual report) that has materially affected, or is
          reasonably likely to affect, the registrant's internal
          control over financial reporting; and

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

                i.    all significant deficiencies and material weaknesses in
                      the design or operation of internal control over financial
                      reporting which are reasonably likely to adversely affect
                      the registrant's ability to record, process, summarize and
                      report financial information; and

                ii.   any fraud whether or not material, that involves
                      management or other employees who have a significant role
                      in the registrant's internal control over financial
                      reporting.

Date: May 17, 2004
                                        By:  /s/ Sandra Kahn
                                        -----------------------------
                                             Sandra Kahn
                                             Chief Financial Officer