Exhibit
        31.2
 
 **CERTIFICATION
        PURSUANT TO**
 **SECTION
        302 OF THE SARBANES-OXLEY ACT OF 2002**
 
 I,
        Steven
        Bell, Chief Financial Officer of Multiband Corporation, certify
        that:
 
 1.  I
        have
        reviewed this annual report on Form 10-K of Multiband Corporation;
 
 2.  Based
        on
        my knowledge, this 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 consolidated 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 annual report;
 
 4.  The
        registrant’s other certifying officer and I am 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
        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 annual 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 as of the end of the period covered by this annual report; and
        presented in this annual 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 registrant’s most recent fiscal
        quarter (the registrant’s fourth fiscal quarter in the case of an annual report)
        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 officer 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.
  Dated:
                  March 31, 2008
              /s/
                  Steven M. BellSteven
                  M. BellChief
                  Financial Officer