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-15e and 15d-15e) for the registrant and we have:
 
 a) Designed
              such disclosure controls and procedures 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 as of
          the end of the period covered by this annual report, (the “Evaluation Date”);
          and presented in this annual report our conclusions about the effectiveness
          of
          the disclosure controls and procedures based on our evaluation as of the
          Evaluation Date;
  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 (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, 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 in the design or operation of internal control
          which
          could adversely affect the registrant’s ability to record, process, summarize
          and report financial data; and have identified for the registrant’s auditors any
          material weaknesses in internal controls; and
  b)
        Any
        fraud, whether or not material, that involves management or other employees
        who
        have a significant role in the registrant’s internal
        controls.


Dated:
                April 20, 2007
              /s/Steven
                  BellSteven
                  Bell
                Chief
                  Financial Officer