---

EXHIBIT 99.2

CERTIFICATION

I, Zelda Smit, Chief Financial Officer of Great Basin Gold Ltd.,
  certify that:

|(1) | I have reviewed this annual
        report on Form 40-F of Great Basin Gold Ltd for the year ended December
        31, 2006.                                                                                                                                                                                                                                  
|--- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|    |                                                                                                                                                                                                                                                                                                                                                                
|(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.                     
|    |                                                                                                                                                                                                                                                                                                                                                                
|(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 issuer as of, and for, the
        periods presented in this report.                                            
|    |                                                                                                                                                                                                                                                                                                                                                                
|(4) | The issuer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 issuer and have:
|    |                                                                                                                                                                                                                                                                                                                                                                
|    | (a)                                                                                                                                                                                                                                                                                                                                                            
|    |                                                                                                                                                                                                                                                                                                                                                                
|    | (b)                                                                                                                                                                                                                                                                                                                                                            
|    |                                                                                                                                                                                                                                                                                                                                                                
|    | (c)                                                                                                                                                                                                                                                                                                                                                            
|    |                                                                                                                                                                                                                                                                                                                                                                
|    | (d)                                                                                                                                                                                                                                                                                                                                                            
|    |                                                                                                                                                                                                                                                                                                                                                                
|(5) | The issuers other certifying
        officer(s) and I have disclosed, based on our most recent evaluation of
        the internal control over financial reporting, to the issuers auditors
        and the audit committee of issuers board of directors (or persons
        performing the equivalent functions):                                         
|    |                                                                                                                                                                                                                                                                                                                                                                
|    | (a)                                                                                                                                                                                                                                                                                                                                                            
|    |                                                                                                                                                                                                                                                                                                                                                                
|    | (b)                                                                                                                                                                                                                                                                                                                                                            

---

- 2 -

|Date:  | April 9, 2007           | 
|------ | ----------------------- | 
|       |                         | 
|By:    | /s/ Z. Smit             | 
|       |                         | 
|Name:  | Zelda Smit              | 
|Title: | Chief Financial Officer | 

---