---

---

# Exhibit 12.2

Certification Pursuant to Rule
13a-14(a) or Rule 15d-14(a) of the Securities Exchange Act of 1934.

I, Eyal Cohen , certify
that:

1.
          I have reviewed this report on Form 20-F of B.O.S. Better Online Solutions Ltd.
          (the registrant);

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 officers 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
period covered by the report                     that has materially affected, or is
reasonably likely to materially affect, the                     Companys internal
control over financial reporting.
| | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

5.
          The registrants other certifying officers 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 registrants board of
          directors (or persons performing the equivalent function):

| | (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 data; 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.
| | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Date: June 5, 2007

/s/ Eyal Cohen
Eyal Cohen , Chief Financial Officer



---

---