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# Exhibit 12.2

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

I, Nehemia Kaufman,
certify that:

1.    
          I have reviewed this Amendment no. 2 to the annual report on Form 20-F of B.O.S. Better Online
Solutions Ltd. (the registrant);

2.    
          Based on my knowledge, this Amendment no. 2 to the annual 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 annual report;

3.    
          Based on my knowledge, the financial statements, and other financial information included in this
Amendment no. 2 to the annual 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
annual 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)) 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 annual report is being prepared;

(b)    
          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 annual report based on such evaluation; and

(c)    
          disclosed in this report any change in the registrant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 registrant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 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.

Date: October 30, 2006

|/s/ Nehemia Kaufman
Nehemia Kaufman, Chief
Financial Officer
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