**EXHIBIT      31.1**

|   | **RULE                13a-14(a)/15d-14(a)** |
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|   | **CHIEF                FINANCIAL OFFICER                CERTIFICATION** |
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| 1.   | I                have reviewed this quarterly report on Form 10-QSB of Andrea Electronics                Corporation; |
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| 2.   | Based                on my knowledge, this quarterly 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 quarterly report; |
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| 3.   | Based                on my knowledge, the financial statements, and other financial information                included in this quarterly report, fairly present in all material                respects                the financial condition, results of operations and cash flows of                the small                business issuer as of, and for, the periods presented in this quarterly                report; |
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| 4.   | The                small business issuer’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)) for the small                business issuer and have: |
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|  | (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 small business issuer,                including                its consolidated subsidiaries, is made known to us by others within                those                entities, particularly during the period in which this quarterly                report is                being prepared; |
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|  | (b) | Evaluated                the effectiveness of the small business issuer’s disclosure controls and                procedures and presented in this quarterly report our conclusions                about                the effectiveness of the disclosure controls and procedures, as of                the end                of the period covered by this quarterly report based on such evaluation;                and |
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|  | (c) | Disclosed                in this quarterly report any change in the small business issuer’s                internal control over financial reporting that occurred during the                small                business issuer’s most recent fiscal quarter (the small business issuer’s                fourth fiscal quarter in the case of an annual report) that has materially                affected, or is reasonably likely to materially affect, the small                business                issuer’s internal control over financial reporting;                and |
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| 5.   | The                small business issuer’s other certifying officer(s) and I have disclosed,                based on our most recent evaluation of internal control over financial                reporting, to the small business issuer’s auditors and the audit committee                of the small business issuer’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 over financial reporting which are                reasonably likely to adversely affect the small business issuer’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 significant role in the small business issuer’s                internal control over financial                reporting. |
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| Date:  August                14, 2007 |   |   | /s/                CORISA L. GUIFFRE |
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|                                            |   |   |                                 | **Corisa                L. Guiffre**Vice                President, Chief Financial Officer and Assistant Corporate                Secretary |

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