**EXHIBIT 31.2**

**CERTIFICATIONOF CHIEF FINANCIAL OFFICERPURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002**

I, Daniel K. Atler,certify that:

1.               I have reviewedthis quarterly report on Form 10-Q of Ikanos Communication, Inc. (the“Company”);

2.               Based on myknowledge, this quarterly report does not contain any untrue statement of amaterial fact or omit to state a material fact necessary to make the statementsmade, in light of the circumstances under which such statements were made, notmisleading with respect to the period covered by this quarterly report;

3.               Based on myknowledge, the financial statements, and other financial information includedin this quarterly report, fairly present in all material respects the financialcondition, results of operations, and cash flows of the Company as of, and for,the periods presented in this quarterly report;

4.               The Company’s othercertifying officer and I are responsible for establishing and maintainingdisclosure controls and procedures (as defined in Exchange ActRules 13a-15(e) and 15d-15(e)) and for the Company and we have:

a.               Designed suchdisclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure that materialinformation relating to the Company, including its consolidated subsidiaries,is made known to us by others within those entities, particularly during theperiod in which this quarterly report is being prepared;

b.              Evaluated theeffectiveness of the Company’s disclosure controls and procedures and presentedin this quarterly report our conclusions about the effectiveness of thedisclosure controls and procedures, as of the end of the period covered by thisquarterly report based on such evaluation; and

c.               Disclosed in thisquarterly report any change in the Company’s internal control over financialreporting that occurred during the Company’s most recent fiscal quarter thathas materially affected, or is reasonably likely to materially affect, theCompany’s internal control over financial reporting; and

5.               The Company’s othercertifying officer and I have disclosed, based on our most recent evaluation ofinternal control over financial reporting, to the Company’s auditors and theaudit committee of the Company’s board of directors (or persons performing theequivalent functions):

a.               All significantdeficiencies and material weaknesses in the design or operation of internalcontrol over financial reporting which are reasonably likely to adverselyaffect the Company’s ability to record, process, summarize, and reportfinancial information; and

b.              Any fraud, whetheror not material, that involves management or other employees who have asignificant role in the Company’s internal control over financial reporting.

| Dated:   August 16, 2006 |     | /s/ DANIEL K.  ATLER      |
|-------------------------------|----------|---------------------------|
|                          |     | Daniel K. Atler           |
| * *                      | * * | *Vice President and*      |
| * *                      | * * | *Chief Financial Officer* |

 

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