**CERTIFICATION**     I, Douglas McCollam, Chief Financial Officer, certify that:     1.  I have reviewed this annual report on    Form 10-K    of Corel Corporation;     2.  Based on my knowledge, this 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;     3.  Based on my knowledge, the financial statements,    and other financial information included in this 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 report;     4.  The registrant’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))    and internal control over financial reporting (as defined in    Exchange Act Rules 13a — 15(f) and    15d-15(f))    for the registrant 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 this annual    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    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    registrant’s internal control over financial reporting that    occurred during the registrant’s most recent fiscal quarter    (the registrant’s fourth fiscal quarter in the case of an    annual report) that has materially affected, or is reasonably    likely to materially affect, the registrant’s internal    control over financial reporting; and     5.  The registrant’s other certifying officer 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 the    registrant’s board of directors (or persons performing the    equivalent functions):     (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 registrant’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    registrant’s internal control over financial reporting.     Date: February 8, 2008      By: /s/  DOUGLAS    McCOLLAM    Douglas McCollam*Chief Financial Officer*