Exhibit
31.2




CERTIFICATION
OF CHIEF FINANCIAL OFFICER


PURSUANT
TO RULES 13A-14 AND 15D-14


OF THE
SECURITIES EXCHANGE ACT OF 1934




I,
Michael Moore, Chief Financial Officer of INSIGNIA SOLUTIONS PLC, certify
that:




(1)           I
have reviewed this Quarterly Report on Form 10-Q for the quarterly period ended
March 31, 2008 (the “Report”);




(2)           Based
on my knowledge, the 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 Report; and




(3)           Based
on my knowledge, the financial statements, and other financial information
included in the Report, fairly present in all material respects the financial
condition and results of operations of the small business issuer as of, and for,
the periods represented in this Report.




(4)           The
small business issuer’s other certifying officer and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-15(e) and 15d-15(e)) for the small business issuer and
have:




(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 the Report is being prepared;




(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 the external purposes in accordance with
generally accepted accounting principles;




(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




(d)           disclosed
in this Report any change in the small business issuer’s internal control over
financial reporting that occurred during the small business issuer’s most recent
fiscal quarter that has materially affected, or is reasonably likely to
materially affect, the small business issuer’s internal control over financial
reporting; and




(5)           The
small business issuer’s other certifying officer and I have disclosed, based on
our most recent evaluation of internal control over financial reporting, to the
small business issuer’s auditors and to the audit committee of the board of
directors (or persons fulfilling the equivalent function):




(i)           all
significant deficiencies in the design or operation of internal control over
financial reporting which are reasonably likely to adversely affect the small
business issuer’s ability to record, process, summarize and report financial
information; and




(ii)           any
fraud, whether or not material, that involves management or other employees who
have a significant role in the small business issuer’s internal control over
financial reporting.




Date:     
      January 28, 2009/s/ Michael MooreMichael
      MooreChief
      Financial Officer