**Exhibit        31.2**

|  | 1. | I                          have reviewed this report on Form 10-Q of Data Systems& Software                          Inc.; |
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|  | 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; |
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|  | 3. | Based                                  on my knowledge, the financial statements, and                                  other financial information                                  included in this quarterly 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; |
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|  | 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)) for the                                        registrant and we 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 quarterly report is being prepared; |
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| (b)   | [Paragraph                  omitted in accordance with SEC transition instructions contained                  in SEC                  Release Nos. 33-8238 and 34-47986] |
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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                  quarter (the registrant’s fourth fiscal quarter in 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 |
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|   | 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 to the audit committee                            of registrant'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 which could 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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| Dated:                            November 17, 2005 | By:                                                                                                            | /s/ Yacov                            Kaufman |
|                                                | Yacov                            Kaufman                            Chief                              Financial Officer |
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