Exhibit 12.2

              Certification of the Principal Financial Officer of
                              Koor Industries Ltd.
           Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

                                 CERTIFICATIONS

I, Ran Maidan, certify that:

1.       I have reviewed this annual report on Form 20-F/A of Koor Industries
         Ltd.;

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 the company as of, and for, the periods presented in this report;

4.       The company'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)) for the company
         and 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 the company, 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)   Evaluated the effectiveness of the company'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

                  (c)   Disclosed in this report any change in the company's
                        internal control over financial reporting that occurred
                        during the period covered by the annual report that has
                        materially affected, or is reasonably likely to
                        materially affect, the company's internal control over
                        financial reporting; and

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

                  (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 the company'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 the company's internal control over financial
                        reporting.


Date: September 16, 2005
                                                /s/ Ran Maidain
                                              ---------------------------
                                              Ran Maidan
                                              Senior Vice President and
                                                  Chief Financial Officer
                                              Koor Industries Ltd.