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Exhibit
12.2

Certification of Chief Financial
Officer pursuant to Rules 13a-14(a) (17 CFR 240.13a-14(a)),  as
adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

CERTIFICATION

I, Aviram Steinhart,
certify that:

1.           I have reviewed this
annual report on Form 20-F of Lumenis 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)) and internal control over financial           reporting (as defined in
Exchange Act Rules 13a-15(f) and 15d-15(f)) 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;
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| | (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;
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| | (c) | 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
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| | (d) | 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
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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
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| | (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.
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Date: June 25, 2008

| |  | /s/ Aviram Steinhart
Aviram SteinhardSenior Vice President andChief Financial Officer
| |  | ---------------------------------------------------------------------------------------------------



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