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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
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 /VlhnSpoE5yWZu3OWH84Xg==

<SEC-DOCUMENT>0000914122-09-000009.txt : 20090120
<SEC-HEADER>0000914122-09-000009.hdr.sgml : 20090119
<ACCEPTANCE-DATETIME>20090120170243
ACCESSION NUMBER:		0000914122-09-000009
CONFORMED SUBMISSION TYPE:	10-Q/A
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20080430
FILED AS OF DATE:		20090120
DATE AS OF CHANGE:		20090120

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MFRI INC
		CENTRAL INDEX KEY:			0000914122
		STANDARD INDUSTRIAL CLASSIFICATION:	INDUSTRIAL & COMMERCIAL FANS & BLOWERS & AIR PURIFYING EQUIP [3564]
		IRS NUMBER:				363922969
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		10-Q/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-32530
		FILM NUMBER:		09534722

	BUSINESS ADDRESS:	
		STREET 1:		7720 LEHIGH AVE
		CITY:			NILES
		STATE:			IL
		ZIP:			60714
		BUSINESS PHONE:		8479661000

	MAIL ADDRESS:	
		STREET 1:		7720 LEHIGH AVE
		CITY:			NILES
		STATE:			IL
		ZIP:			60714

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MIDWESCO FILTER RESOURCES INC
		DATE OF NAME CHANGE:	19970402
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-Q/A
<SEQUENCE>1
<FILENAME>mfri10qa043008.htm
<TEXT>
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<HTML><HEAD><TITLE></TITLE>
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<BODY style="FONT-FAMILY: 'Times New Roman'" bgColor=#ffffff>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><B><FONT
size=2>UNITED STATES</FONT></B></P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><B><FONT
size=2>SECURITIES AND EXCHANGE COMMISSION</FONT></B></P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><B><FONT
size=2>WASHINGTON, D.C. 20549</FONT></B></P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><FONT
size=2></FONT>&nbsp;</P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><B><FONT
size=2>FORM 10-Q/A</FONT></B></P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=675 border=0>

  <TR style="HEIGHT: 13.9pt; page-break-inside: avoid">
    <TD     style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid; HEIGHT: 13.9pt"
    vAlign=top width=40>
      <P       style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><FONT
      size=2>X</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 13.9pt"
    colSpan=17 rowSpan=2>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><FONT
      size=2>QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
      EXCHANGE ACT OF 1934</FONT></P></TD></TR>
  <TR style="HEIGHT: 13.85pt; page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 13.85pt"
    vAlign=top width=40>
      <P       style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><FONT       size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=18>
      <P       style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><FONT       size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=5>
      <P       style="MARGIN-TOP: 1pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><FONT       size=2>For the quarterly period ended</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid"
    vAlign=top colSpan=13>
      <P       style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><FONT       size=2>April 30, 2008</FONT></P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=18>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=18>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><FONT
      size=2>OR</FONT></P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=18>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><FONT
      size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="HEIGHT: 13.9pt; page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid; HEIGHT: 13.9pt"
    vAlign=top width=40>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 13.9pt"
    vAlign=top colSpan=17 rowSpan=2>
      <P
      style="MARGIN-TOP: 1pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><FONT
      size=2>TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
      EXCHANGE ACT OF 1934</FONT></P></TD></TR>
  <TR style="HEIGHT: 13.85pt; page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 13.85pt"
    vAlign=top width=40>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=18>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><FONT
      size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=5>
      <P
      style="MARGIN-TOP: 1pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><FONT
      size=2>For the transition period from</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid"
    vAlign=top colSpan=4>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><FONT
      size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=47>
      <P
      style="MARGIN-TOP: 1pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><FONT
      size=2>to</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid"
    vAlign=top colSpan=5>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><FONT
      size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=24>
      <P
      style="MARGIN-TOP: 1pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><FONT
      size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=2>
      <P
      style="MARGIN-TOP: 1pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><FONT
      size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=18>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><FONT
      size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=10>
      <P
      style="MARGIN-TOP: 1pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right"><FONT
      size=2>Commission file number</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid"
    vAlign=top colSpan=3>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><FONT
      size=2>0-18370</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=5>
      <P
      style="MARGIN-TOP: 1pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><FONT
      size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=18>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><FONT
      size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid"
    vAlign=top colSpan=18>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><FONT
      size=2>MFRI, INC.</FONT></P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=18>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><FONT
      size=2>(Exact name of registrant as specified in its
  charter)</FONT></P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=18>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><FONT
      size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid"
    vAlign=top colSpan=8>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><FONT
      size=2>Delaware</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid"
    vAlign=top colSpan=10>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right"><FONT
      size=2>36-3922969</FONT></P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=8>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=2>(State or other jurisdiction of</FONT></P>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=2>incorporation or organization)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=10>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right"><FONT
      size=2>(I.R.S. Employer</FONT></P>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right"><FONT
      size=2>Identification No.)</FONT></P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=18>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><FONT
      size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid"
    vAlign=top colSpan=4>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><FONT
      size=2>7720 Lehigh Avenue</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid"
    vAlign=top colSpan=7>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><FONT
      size=2>Niles, Illinois</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid"
    vAlign=top colSpan=7>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right"><FONT
      size=2>60714</FONT></P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=11>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><FONT
      size=2>(Address of principal executive offices)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=7>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right"><FONT
      size=2>(Zip Code)</FONT></P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=18>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><FONT
      size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid"
    vAlign=top colSpan=18>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><FONT
      size=2>(847) 966-1000</FONT></P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=18>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><FONT
      size=2>(Registrant's telephone number, including area
  code)</FONT></P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=18>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; BORDER-TOP: black 1pt solid; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=18>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><FONT
      size=2>(Former name, former address and former fiscal year, if changed
      since last report)</FONT></P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=18>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><FONT
      size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="HEIGHT: 27.75pt; page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 27.75pt"
    vAlign=top colSpan=18>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=2>Indicate by check mark whether the registrant (1) has filed all
      reports required to be filed by Section 13 or 15(d) of the Securities
      Exchange Act of 1934 during the preceding 12 months (or for such shorter
      period that the registrant was required to file such reports), and (2) has
      been subject to such filing requirements for the past 90 days. Yes
      </FONT><FONT face=Wingdings>x</FONT><FONT size=2> No <FONT
      face=Wingdings>o</FONT></FONT></P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=18>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><FONT
      size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=18>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=2>Indicate by check mark whether the registrant is a large
      accelerated filer, an accelerated filer, or a non-accelerated filer, or a
      smaller reporting company. See definitions of "large accelerated filer",
      "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the
      Exchange Act. (Check one): </FONT></P></TD></TR>
  <TR style="HEIGHT: 13.05pt; page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 13.05pt"
    vAlign=top colSpan=2>
      <P       style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=2>Large accelerated filer</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 13.05pt"
    vAlign=top width=18>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=2>[]</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 13.05pt"
    vAlign=top colSpan=3>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=2>Accelerated filer</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 13.05pt"
    vAlign=top width=30>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      face=Wingdings>x</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 13.05pt"
    vAlign=top colSpan=5>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=2>Non-accelerated filer</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 13.05pt"
    vAlign=top colSpan=2>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><FONT
      size=2>[]</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 13.05pt"
    vAlign=top colSpan=3>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=2>Smaller reporting company </FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 13.05pt"
    vAlign=top width=43>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=2>[]</FONT></P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=18>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=1></FONT>&nbsp;</P>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=2>Indicate by check mark whether the registrant is a shell company
      (as defined in Rule 12b-2 of </FONT></P>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=2>the Exchange Act) Yes <FONT face=Wingdings>o</FONT> No </FONT><FONT
      face=Wingdings>x</FONT></P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=18>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=1></FONT>&nbsp;</P>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=2>On May 31, 2008, there were 6,793,570 shares of the registrant's
      common stock outstanding.</FONT></P></TD></TR>
  <TR>
    <TD width=40></TD>
    <TD width=101></TD>
    <TD width=18></TD>
    <TD width=49></TD>
    <TD width=28></TD>
    <TD width=32></TD>
    <TD width=30></TD>
    <TD width=20></TD>
    <TD width=12></TD>
    <TD width=47></TD>
    <TD width=4></TD>
    <TD width=62></TD>
    <TD width=14></TD>
    <TD width=3></TD>
    <TD width=15></TD>
    <TD width=24></TD>
    <TD width=135></TD>
    <TD width=43></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV title="EE+ Page Break" style="PAGE-BREAK-AFTER: always">
<HR align=center width="100%" noShade SIZE=2>
</DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2>EXPLANATORY NOTE This amendment is being filed to insert language
inadvertently omitted from certifications by its principal executive officer and
principal financial officer at exhibits 31.1 and 31.2 respectively. Such
certifications had inadvertently omitted the following language required by Item
601(b)(31) of Regulation S-K: </FONT></P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2>1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The introductory
language in paragraph 4 omitted the reference to internal control over financial
reporting and </FONT></P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2>2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Paragraph 4(d)
omitted the required phrase "(the registrant's fourth fiscal quarter in the case
of an annual report)."</FONT></P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2>This amendment consists only of the cover page, this explanatory note,
the signature page, and paragraphs 1, 2, 4, and 5 of the certifications at
exhibits 31.1 and 31.2.</FONT></P>
<DIV title="EE+ Page Footer">
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT></P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><A
name=PAGENUM><FONT size=2>2</FONT> </A></P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"></P></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV title="EE+ Page Break" style="PAGE-BREAK-AFTER: always">
<HR align=center width="100%" noShade SIZE=2>
</DIV>
<P
style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<P style="MARGIN-TOP: 5pt; MARGIN-BOTTOM: 5pt; TEXT-ALIGN: left"><FONT
size=2>SIGNATURES</FONT></P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2>Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.</FONT></P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<P
style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 2.97in; TEXT-ALIGN: left"><FONT
size=2>MFRI, INC.</FONT></P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=677 border=0>

  <TR style="HEIGHT: 0.2in">
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=57>
      <P
      style="MARGIN-TOP: 1pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=2>Date:</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=239>
      <P
      style="MARGIN-TOP: 1pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=2>January 20, 2009</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid; HEIGHT: 0.2in"
    vAlign=top width=381>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=2>/s/ David Unger</FONT></P></TD></TR>
  <TR style="HEIGHT: 0.2in">
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=57>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=239>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=381>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=2>David Unger</FONT></P></TD></TR>
  <TR style="HEIGHT: 0.2in">
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=57>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=239>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=381>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=2>Chairman of the Board of Directors, and</FONT></P></TD></TR>
  <TR style="HEIGHT: 0.2in">
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=57>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=239>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=381>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=2>Chief Executive Officer</FONT></P></TD></TR>
  <TR style="HEIGHT: 0.2in">
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=57>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=239>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=381>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=2>(Principal Executive Officer)</FONT></P></TD></TR>
  <TR style="HEIGHT: 0.2in">
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=57>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=239>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=381>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="HEIGHT: 0.2in">
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=57>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=239>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=381>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="HEIGHT: 0.2in">
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=57>
      <P
      style="MARGIN-TOP: 1pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=2>Date:</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=239>
      <P
      style="MARGIN-TOP: 1pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=2>January 20, 2009</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid; HEIGHT: 0.2in"
    vAlign=top width=381>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=2>/s/ Michael D. Bennett</FONT></P></TD></TR>
  <TR style="HEIGHT: 0.2in">
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=57>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=239>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=381>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=2>Michael D. Bennett</FONT></P></TD></TR>
  <TR style="HEIGHT: 0.2in">
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=57>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=239>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=381>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=2>Vice President, Secretary and Treasurer</FONT></P></TD></TR>
  <TR style="HEIGHT: 0.2in">
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=57>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=239>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=381>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=2>(Principal Financial and Accounting
  Officer)</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV title="EE+ Page Footer">
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT></P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><A
name=PAGENUM><FONT size=2>1</FONT> </A></P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"></P></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P></BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31
<SEQUENCE>2
<FILENAME>exhibit31du043008.htm
<TEXT>

<HTML><HEAD><TITLE></TITLE>

<META content="MSHTML 6.00.6000.16788" name=GENERATOR></HEAD>
<BODY style="FONT-FAMILY: 'Times New Roman'" bgColor=#ffffff>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: right"><B><FONT
size=2>Exhibit 31.1</FONT></B></P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT size=2>I,
David Unger, certify that:</FONT></P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=624 border=0>
  <TR>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>1.</FONT></P></TD>
    <TD vAlign=top width=600>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>I have reviewed this quarterly
      report on Form 10-Q/A of MFRI, Inc.</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=624 border=0>
  <TR>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>2.</FONT></P></TD>
    <TD vAlign=top width=600>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=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;</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=624 border=0>

  <TR>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>3.</FONT></P></TD>
    <TD vAlign=top width=600>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(intentionally left
      blank).</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=624 border=0>

  <TR>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>4.</FONT></P></TD>
    <TD vAlign=top width=600>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>The registrant'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 the registrant
      and have:</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=624 border=0>

  <TR>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(a)</FONT></P></TD>
    <TD vAlign=top width=576>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>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 report is being
prepared;</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=624 border=0>
  <TR>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(b)</FONT></P></TD>
    <TD vAlign=top width=576>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>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;</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=624 border=0>

  <TR>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(c)</FONT></P></TD>
    <TD vAlign=top width=576>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>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</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=624 border=0>

  <TR>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(d)</FONT></P></TD>
    <TD vAlign=top width=576>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>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 materially affect, the
      registrant's internal control over financial reporting;
  and</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=624 border=0>

  <TR>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>5.</FONT></P></TD>
    <TD vAlign=top width=600>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>The registrant's other
      certifying officer 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 the registrant's board of
      directors (or persons performing the equivalent
  functions):</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=624 border=0>

  <TR>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(a)</FONT></P></TD>
    <TD vAlign=top width=576>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>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</FONT></P></TD></TR></TABLE></DIV>
<P
style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.25in; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=624 border=0>
  <TR>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(b)</FONT></P></TD>
    <TD vAlign=top width=576>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>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.</FONT></P></TD></TR></TABLE></DIV>
<P
style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.5in; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=210 border=0>

  <TR>
    <TD vAlign=top noWrap width=16>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT
      size=1></FONT>&nbsp;</P></TD>
    <TD vAlign=top noWrap width=48>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT
      size=2>Date:</FONT></P></TD>
    <TD vAlign=top noWrap width=147>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT size=2>June 9,
      2008</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="MARGIN-LEFT: 3.15pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=181 border=0>

  <TR>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid"
    vAlign=top width=181>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>/s/ David
  Unger</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify"><FONT
size=2>David Unger</FONT></P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify"><FONT
size=2>Director and Chairman of the Board of Directors</FONT></P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify"><FONT
size=2>(Principal Executive Officer)</FONT></P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P></BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31
<SEQUENCE>3
<FILENAME>exhibit312mb043008.htm
<TEXT>
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN">
<HTML><HEAD><TITLE></TITLE>

<META content="MSHTML 6.00.6000.16788" name=GENERATOR></HEAD>
<BODY style="FONT-FAMILY: 'Times New Roman'" bgColor=#ffffff>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: right"><B><FONT
size=2>Exhibit 31.2</FONT></B></P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify"><FONT
size=2>I, Michael D. Bennett, certify that:</FONT></P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=624 border=0>

  <TR>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>1.</FONT></P></TD>
    <TD vAlign=top width=600>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>I have reviewed this quarterly
      report on Form 10-Q of MFRI, Inc.</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=624 border=0>

  <TR>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>2.</FONT></P></TD>
    <TD vAlign=top width=600>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=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;</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=624 border=0>

  <TR>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>3.</FONT></P></TD>
    <TD vAlign=top width=600>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(intentionally left
      blank).</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=624 border=0>

  <TR>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>4.</FONT></P></TD>
    <TD vAlign=top width=600>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>The registrant'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 the registrant
      and have:</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=624 border=0>

  <TR>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(a)</FONT></P></TD>
    <TD vAlign=top width=576>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>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 report is being
prepared;</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=624 border=0>

  <TR>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(b)</FONT></P></TD>
    <TD vAlign=top width=576>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>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;</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=624 border=0>

  <TR>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(c)</FONT></P></TD>
    <TD vAlign=top width=576>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>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</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=624 border=0>

  <TR>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(d)</FONT></P></TD>
    <TD vAlign=top width=576>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>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 materially affect, the
      registrant's internal control over financial reporting;
  and</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=624 border=0>

  <TR>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>5.</FONT></P></TD>
    <TD vAlign=top width=600>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>The registrant's other
      certifying officer 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 the registrant's board of
      directors (or persons performing the equivalent
  functions):</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=624 border=0>

  <TR>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(a)</FONT></P></TD>
    <TD vAlign=top width=576>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>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</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=624 border=0>

  <TR>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(b)</FONT></P></TD>
    <TD vAlign=top width=576>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>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.</FONT></P></TD></TR></TABLE></DIV>
<P
style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.5in; TEXT-ALIGN: justify"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=210 border=0>

  <TR>
    <TD vAlign=top noWrap width=16>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT
      size=1></FONT>&nbsp;</P></TD>
    <TD vAlign=top noWrap width=48>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT
      size=2>Date:</FONT></P></TD>
    <TD vAlign=top noWrap width=147>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT size=2>June 9,
      2008</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="MARGIN-LEFT: 3.15pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=181 border=0><TR>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid"
    vAlign=top width=181>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>/s/ Michael D.
      Bennett</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify"><FONT
size=2>Michael D. Bennett</FONT></P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify"><FONT
size=2>Vice President, Secretary and Treasurer</FONT></P>
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size=2>(Principal Financial and Accounting Officer)</FONT><FONT size=2>
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