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# Exhibit 12.2

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

I, Reuven Shahar, certify
that:

1.                I have reviewed
this annual report on Form 20-F of B.V.R. Systems (1998) 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 officer 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
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
| | -- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | c. | disclosed
in this 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 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.
| | -- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Date: May 10, 2007

| |  | /s/ Reuven Shahar 
Chief Financial Officer and Vice President, Finance
| |  | ------------------------------------------------------------------------------------



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