**EXHIBIT      31.2 **

**Chief      Financial Officer Certification**

**Required      by Rules 13a-14 and 15d-14 under the Securities Exchange Act of 1934, as      amended**

| 1.   | I                have reviewed this annual report on Form 10-K of NDS; |
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| 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; |
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| 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                Company as of, and for, the periods presented in this annual report; |
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| 4.   | The                Company’s other certifying officer(s) 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)) and internal                control over financial reporting (as defined in Exchange Act Rules                13a-15(f) and 15d-15(f)) for the Company and have: |
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| (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 Company, 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; |
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| (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; |
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| (c)   | Evaluated                the effectiveness of the Company’s disclosure controls and procedures 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 annual report based on such evaluation; and |
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| (d)   | Disclosed                in this annual report any change in the Company’s internal control over                financial reporting that occurred during the Company’s fourth quarter of                fiscal 2006 that has materially affected, or is reasonably likely                to                materially affect, the Company’s internal control over financial                reporting; and |
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| 5.   | The                Company’s other certifying officer(s) and I have disclosed, based on our                most recent evaluation of internal control over financial reporting,                to                the Company’s independent registered public accounting firm and the Audit                Committee of the Company’s Board of Directors: |
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| (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 Company’s ability to record,                process, summarize and report financial information; and |
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| (b)   | Any                fraud, whether or not material, that involves management or other                employees who have a significant role in the Company’s internal control                over financial reporting. |
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|   | By:/s/                Alexander Gersh  |
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|   | Alexander Gersh                        |
|   | Chief Financial                Officer |

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