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Exhibit 12.2

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

I, Yaron Menashe, certify
that:

|1. | I
have reviewed this annual report on Form 20-F of Elbit Vision Systems Ltd.;
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|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;
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|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;
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|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)-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 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;
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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 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
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|d) | 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;
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|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 the company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 control over financial reporting which are reasonably likely
to                adversely affect the company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 companys internal control over
               financial reporting.
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July  15, 2009

| |  | /s/ Yaron Menashe
Yaron MenasheChief Financial Officer and Principal Accounting Officer
| |  | -----------------------------------------------------------------------------------------------------

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