**Exhibit 31.4**

I, Patrick D.Waddy, certify that:

1.    I have reviewed this annual report on Form 10-K/A of Immucor, Inc.;

2.               Based on my knowledge, this report does not contain any untrue statement ofa material fact or omit to state a materialfact necessary to make the statements made, in light of the circumstances underwhich such statements were made, not misleading with respectto the period covered by this report;

3.               Based on my knowledge, the financial statements, and other financialinformation included in this report, fairly present in all material respectsthe financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in thisreport;

4.       The registrant’s other certifying officer(s) and I are responsible forestablishing and maintaining disclosurecontrols and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-l5(e)) and internal control over financial reporting (as defined inExchange Act Rules 13a-15(f) and 15d-15(f) for the registrant and have:

a)              Designed such disclosurecontrols and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that materialinformation relating to the registrant,including its consolidated subsidiaries, is made known to us by others withinthose entities, particularly during the period in which thisreport is being prepared;

b)             Designed such internal control over financial reporting, or caused suchinternal control over financial reporting to be designed under our supervision,to provide reasonable assurance regarding the reliability of financialreporting and the preparation of financial statements for external purposes inaccordance with generally accepted accounting principles;

c)              Evaluated the effectiveness of the registrant’s disclosure controls andprocedures and presented in this report ourconclusions about the effectiveness of the disclosure controls and procedures,as of the end of the period covered by this report based onsuch evaluation; and

d)             Disclosed in this report any change in the registrant’s internal controlover financial reporting that occurred duringthe registrant’s most recent fiscal quarter (the registrant’s fourth fiscalquarter in the case of an annual report) that hasmaterially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.               The registrant’s other certifying officer(s) and I have disclosed, based onour most recent evaluation of internal controlover financial reporting, to the registrant’s auditors and the audit committeeof the registrant’s board of directors (orpersons performing the equivalent functions):

a)              All significant deficienciesand material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affectthe registrant’s ability to record, process,summarize and report financial information; and

b)             Any fraud, whether or not material, that involvesmanagement or other employees who have a significant role in the registrant’s internal control over financialreporting.
| Date: December 6, 2006                                                                     |
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|                                                                                       |
|   /s/  Patrick D. Waddy                                                          |   |
| Patrick D.  Waddy,                                                                         |
| Vice President –  Chief Financial Officer and Secretary (Principal Financial Officer) |

 

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