**Exhibit 31.2**

 

**CERTIFICATION**

 

I, Laurence Winoker, certify that:

 

| 1. | I have reviewed this Annual Report on Form 10-K of Lifetime                        Brands, Inc. (“the registrant”); |
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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 registrant as of, and for, the periods presented in this                        Annual Report; |
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| 4. | The registrant’s other certifying officers and I are                        responsible for establishing and maintaining disclosure controls and                        procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-14 and                        internal control 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                        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 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; and |
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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;                        and |
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| 5. | The registrant’s other certifying officers and I have                        disclosed, based on our most recent evaluation of internal control over                        financial reporting, to the registrant’s auditors and the audit                        committee of registrant’s Board of Directors (or persons performing                        the equivalent functions): |
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|   | a. | all significant deficiencies in the design or operation of                        internal control over financial reporting which are reasonably likely to                        adversely affect the registrant’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 registrant’s                        internal control over financial reporting. |
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| Date: | March 14, 2008 |
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/s/ Laurence Winoker

Laurence Winoker

Senior Vice President – Finance, Treasurer and Chief Financial        Officer