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, Yuval Yanai, certify that:

1.       I have reviewed this annual report on Form 20-F 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: July 15, 2005
                                                /s/ Yuval Yanai
                                              -----------------------------
                                              Yuval Yanai
                                              Senior Vice President and
                                                Chief Financial Officer
                                              Koor Industries Ltd.