**CERTIFICATION**




I,
      Melvin
      Gagerman, Chief Financial Officer of Aura Systems, Inc., certify
      that:





1.     
      I have reviewed this annual report on Form 10-K of Aura Systems, Inc.
      and,





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 annual
      report;





3.     
      Based on my knowledge, the financial statements, and other financial information
      included in this 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 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-14 and 15d-14) for the registrant and we
      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.     
      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 our evaluation;




c.
      Disclosed in this report any change in the registrant’s internal control over
      financial reporting that occurred during the registrant’s most recent fiscal
      quarter that has materially affected, or is reasonably likely to materially
      affect, the registrant’s internal control over financial reporting;
      and




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 the 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 controls 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.




By:
            /s/ Melvin
              GagermanMelvin
                Gagerman
              Chief
                  Financial Officer
                March
                    25, 2008