**EXHIBIT 31.2**

**Sarbanes-Oxley Section 302(a) Certification**

I, Alberto R. Santa Ines, certify that: 

| 1.     | I have reviewed this quarterly report onForm 10-Q of Abaxis, Inc.;                                                                                                                                                                                                                                                                                                                                         |
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| 2.     | Based on my knowledge, this report doesnot contain any untrue statement of a material fact or omit to state a materialfact necessary to make the statements made, in light of the circumstances underwhich such statements were made, not misleading with respect to the periodcovered by this report;                                                                                                     |
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| 3.     | Based on my knowledge, the financialstatements, and other financial information included in this report, fairlypresent in all material respects the financial condition, results of operationsand cash flows of the registrant as of, and for, the periods presented in thisreport;                                                                                                                        |
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| 4.     | The registrant’s other certifyingofficer and I are responsible for establishing and maintaining disclosurecontrols and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) and internal control over financial reporting (as defined in ExchangeAct Rules 13a-15(f) and 15d-15(f)) for the registrant and we have:                                                                   |
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|   | (a) Designed such disclosure controls andprocedures, or caused such disclosure controls and procedures to be designedunder our supervision, to ensure that material information relating to theregistrant, including its consolidated subsidiaries, is made known to us byothers within those entities, particularly during the period in which thisreport is being prepared;                              |
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|   | (b) Designed such internal control overfinancial reporting, or caused such internal control over financial reporting tobe designed under our supervision, to provide reasonable assurance regarding thereliability of financial reporting and the preparation of financial statementsfor external purposes in accordance with generally accepted accountingprinciples;                                     |
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|   | (c) Evaluated the effectiveness of theregistrant’s disclosure controls and procedures and presented in thisreport our conclusions about the effectiveness of the disclosure controls andprocedures, as of the end of the period covered by this report based on suchevaluation; and                                                                                                                   |
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|   | (d) Disclosed in this report any change inthe registrant’s internal control over financial reporting that occurredduring the registrant’s most recent fiscal quarter (the registrant’sfourth fiscal quarter in the case of an annual report) that has materiallyaffected, or is reasonably likely to materially affect, the registrant’sinternal control over financial reporting; and |
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| 5.     | The registrant’s other certifyingofficer and I have disclosed, based on our most recent evaluation of internalcontrol over financial reporting, to the registrant’s auditors and theaudit committee of the registrant’s board of directors (or personsperforming the equivalent functions):                                                                                                 |
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|   | (a) All significant deficiencies andmaterial weaknesses in the design or operation of internal control overfinancial reporting which are reasonably likely to adversely affect theregistrant’s ability to record, process, summarize and report financialinformation; and                                                                                                                             |
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|   | (b) Any fraud, whether or not material,that involves management or other employees who have a significant role in theregistrant’s internal control over financial reporting.                                                                                                                                                                                                                          |

| Date:    February 8,   2007 |   | /s/ Alberto R. Santa Ines   |
|-------------------------------------------------|--------|-----------------------------|
|                                            |   |                             |
|                                            |   | Alberto R. Santa Ines       |
|                                            |   | Chief Financial Officer and |
|                                            |   | Vice President of Finance   |

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