---

---

Exhibit 12.2

CERTIFICATION BY
CHIEF FINANCIAL OFFICER PURSUANT TO 
SECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002

I, Yaky Yanay, certify
that:

|1. | I
have reviewed this annual report on Form 20-F of Elbit Vision Systems Ltd.;
|-- | -----------------------------------------------------------------------------

|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;
|-- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|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;
|-- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|4. | The
companys other certifying officers and I are responsible for           establishing
and maintaining disclosure controls and procedures (as defined in           Exchange Act
Rules 13(a) and 15(e) for the company and have:
|-- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|a) | designed
such disclosure controls and procedures, or caused such disclosure 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;
|-- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|b) | evaluated
the effectiveness of the companys disclosure controls and           procedures
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
|-- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|c) | disclosed
in this annual report any change in the companys internal           control over
financial reporting that occurred during the period covered by the           annual
report that has materially affected, or is reasonably likely to           materially
affect, the companys internal control over financial reporting;
|-- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|5. | The
companys other certifying officers and I have disclosed, based on our
          most recent evaluation of internal control over financial reporting,, to the
          companys auditors and the audit committee of companys board of
          directors (or persons performing the equivalent function):
|-- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



---

---

|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
|-- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|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 s; and
|-- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

July 14, 2005

| |  | /S/ YAKY YANAY
Yaky YanayChief Financial Officer
| |  | --------------------------------------------------------------



---

---