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|EXHIBIT 31(b)
CERTIFICATE OF CHIEF FINANCIAL OFFICER
I, James A. Meer, certify that:
1.   I have reviewed this annual report on Form 10-K of Pharmos Corporation;
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 registrant as of, and for, the periods presented in this report;
4.   The registrant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)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f)
and 15d-15(f)) for the registrant 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 registrant, 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)  designed such internal control over financial reporting,
or caused such internal control over financial reporting to be designed under our supervision, to
provide reasonable assurance regarding the reliability of financial reporting and the preparation
of financial statements for external purposes in accordance with generally accepted accounting principles;
(c)  evaluated the effectiveness of the registrant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
(d)  disclosed in this report any change in the registrants
internal control over financial reporting that occurred during the registrants most recent
fiscal quarter (the registrants fourth fiscal quarter in the case of an annual report) that
has materially affected, or is reasonably likely to materially affect, the registrants internal control over financial reporting; and
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|5.   The registrants other certifying officer and I have disclosed, based on our most
recent evaluation of internal control over financial reporting, to the registrants auditors
and the audit committee of the registrant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 registrant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 registrants internal control over financial
reporting.
/s/  JAMES A. MEER
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|James A. MeerChief Financial OfficerDate: March 9, 2005                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
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