Burrow, who has already clinched the most famous surfing contest in Australia, beat the rookie wildcard Davey Cathels, avoiding an early shocker and securing 17.53 points in the first minutes of the heat.
"That was a lot of fun," Burrow said. "I actually don’t mind surfing Round 2 as it’s another opportunity to get some waves and test out some equipment. I just didn’t feel like I got in a rhythm yesterday and it feels great to iron out the kinks today and stoked to get through to Round 3."
Taj is considered a major contender to break through for his maiden world crown in 2012 and a result at Bells is crucial.
West Australia's Yadin Nicol posted the event's highest single-wave score of a 9.87 out of a possible 10 for blasting two turns out the back before cleaning sticking a full-rotation aerial on the inside section.
Matt Wilkinson used a last minute 6.17 wave to take victory in his low scoring opening Round 1 heat to move directly into round three of the ASP World Title event. Kai Otton eliminated Julian Wilson in Round 2 and Josh Kerr got over Pat Gudauskas.
The pair went wave for wav with Kerr claiming the win by less than one point to keep his Bells Beach dream alive. Gabriel Medina surfed with maturity beyond his years this morning as the goofy-footer bested veteran powerbroker Taylor Knox.
Tiago Pires, the Portuguese Tiger, held out a strong challenge from Adrian Buchan to advance through to Round 3 of the Rip Curl Pro Bells Beach. Pires who finished equal ninth at the 2011 event is hopeful of bettering that result this year.