**Exhibit
      31.1**





**CERTIFICATION
      PURSUANT TO**


**SECTION
      302 OF THE SARBANES-OXLEY ACT OF 2002**





I,
      Barry
      C. Kaye, Treasurer, Chief Financial Officer and Principal Financial Officer
      of
      Coates International, Ltd., certify that:





1.
      I have
      reviewed this quarterly report on Form 10-QSB of Coates International, Ltd.
      (the
      "Company");





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 quarterly
      report;





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 Company as
      of,
      and for, the periods presented in this quarterly report;





4.
      I am
      responsible for establishing and maintaining disclosure controls and procedures
      (as defined in Exchange Act Rules 13a-14 and 15d-14) for the Company and I
      have:





(a)
      designed such disclosure controls and procedures 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 quarterly report is being prepared;





(b)
      evaluated the effectiveness of the Company's disclosure controls and procedures
      as of a date within 90 days prior to the filing date of this quarterly report
      (the "Evaluation Date"); and





(c)
      presented in this quarterly report our conclusions about the effectiveness
      of
      the disclosure controls and procedures based on our evaluation as of the
      Evaluation Date;





5.
      I have
      disclosed, based on our most recent evaluation, to the Company's auditors and
      to
      the audit committee of Company's board of directors:





(a)
      all
      significant deficiencies in the design or operation of internal controls which
      could adversely affect the Company's ability to record, process, summarize
      and
      report financial data and have identified for the Company's auditors any
      material weaknesses in internal controls; and





(b)
      any
      fraud, whether or not material, that involves management or other employees
      who
      have a significant role in the Company's internal controls; and





6.
      I have
      indicated in this quarterly report whether or not there were significant changes
      in internal controls or in other factors that could significantly affect
      internal controls subsequent to the date of our most recent evaluation,
      including any corrective actions with regard to significant deficiencies and
      material weaknesses.




Dated:
              May 14, 2007
            By:
            /s/
              Barry C. KayeBarry
              C. KayeTreasurer,
                Chief
                Financial Officer
              and Principal Financial
                Officer