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 13, 2004
                                                    /s/ Yuval Yanai
                                                    --------------------------
                                                    Yuval Yanai
                                                    Senior Vice President and
                                                      Chief Financial Officer
                                                    Koor Industries Ltd.