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|   | 1. | I      have reviewed this Annual Report on Form 10-K of NextWave Wireless      Inc.; |
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|   | 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; |
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|   | 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; |
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|   | 4. | The      registrant's other certifying officer(s) 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: |
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|        | (a)  | Designed      such disclosure controls and procedures, or caused such disclosure      controls and procedures to bedesigned under our supervision, to ensure      that material information relating to the registrant, including      itsconsolidated subsidiaries, is made known to us by others within those      entities, particularly during the period in which this report is being      prepared; |
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|   |      |                                                                                                                                                                                                                                                                                                                                                                                                       |
|   | (b)       | Designed such internal control over financial reporting, or      caused such internal control overfinancial reporting to be designed under      our supervision, to provide reasonable assuranceregarding 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 inthis report our conclusions about      the effectiveness of the disclosure controls and procedures, as ofthe end      of the period covered by this report based on such evaluation;      and |
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|  | (d) | Disclosed in this report any change in the registrant's      internal control over financial reporting thatoccurred during the      registrant's most recent fiscal quarter (the registrant's fourth fiscal      quarter inthe 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(s) 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): |
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|  | (a)  | All significant deficiencies and material weaknesses in the      design or operation of internal control overfinancial reporting which are      reasonably likely to adversely affect the registrant's ability to record,      process,summarize and report financial information;  and |
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|  | (b)  | Any fraud, whether or not material, that involves management      or other employees who have a significantrole in the registrant's internal      control over financialreporting. |
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|  Date:        March 13, 2008 |   |                                                           |   |
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|                                   |   | /s/      George C. Alex                                        |   |
|                                   |   | George      C. Alex                                            |   |
|                                   |   | Executive      Vice President and      Chief Financial Officer |   |