| 1.     |   | I                  have reviewed this report on Form 10-K of Lakeland Industries,                  Inc. (the                  “registrant”);                                                                                                                                                                                                                                                                                                            |   |   |
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| 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                  report; |   |   |
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| 3.     |   | Based                  on my knowledge, the financial statements, and other financial                  information                  included in this 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;                                                      |   |   |
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| 4.     |   | The                  registrant’s other certifying officer 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)) 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; |   |
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|   | 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 such evaluation; and                                                                                                                                                                  |   |
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|   | 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;                        |   |

| 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                  functions): |
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|   | a. |   | All                  significant deficiencies in the design or operation of internal                  controls                  over financial reporting which are reasonably likely to adversely                  affect                  the registrant’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 registrant’s internal                  controls over financial reporting.                                                                                                                           |   |

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| Date:                April  12, 2007 |   |                                                                             |
|                                      |   |         /s/                Gary Pokrassa |
|                                      |   | By:                Gary Pokrassa                                                 |
|                                      |   | Chief                Financial Officer                                           |