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                                                                    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, Michal Yageel, 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: June 13, 2007
                                               /s/ Michal Yageel
                                               ---------------------------------
                                               Michal Yageel
                                               Corporate Controller
                                               Koor Industries Ltd.
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