**EXHIBIT      31.2 **

**CERTIFICATION      OF PRINCIPAL ACCOUNTING OFFICER **

**PURSUANT      TO SECTION 302 OF THE **

**SARBANES-OXLEY      ACT OF 2002 **

| 1. | I                have reviewed this quarterly report on Form 10-Q of KIT digital,                Inc. |
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| 2. | Based                on my knowledge, this quarterly 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 quarterly 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 quarterly                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)) and internal                controls over financial reporting (as defined in Exchange Act Rules                13a-15(f) and 15d-15(f)) for the registrant 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 registrant, including                      its                      consolidated subsidiaries, is made known to us by others within                      those                      entities, particularly during the period in which this quarterly                      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 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; |
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|   | 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 that has materially affected, or is reasonably                    likely to                    materially affect, the registrant’s internal control over financial                    reporting; |
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| 5. | The                registrant’s other certifying officer and I have disclosed, based on my                most recent evaluation, to the registrant’s auditors and the audit                committee of the registrant’s board of directors (or persons performing                the equivalent function): |
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|   | a) | all                significant deficiencies and material weaknesses 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 data; 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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| Dated:    August                13, 2008 |   |   |   |   |   | /s/                Robin Smyth    |
|                                                         |   |   |   |   |   | Robin                SmythChief                Financial Officer |

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