**CERTIFICATION      PURSUANT TO**

|   | (1)                I have reviewed this Annual Report on Form 10-K of SAN Holdings,                Inc. (the                “Company”); |
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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 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 report; |
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|   | (4)                I am responsible for establishing and maintaining disclosure controls                and                procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))                for                the Company and 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 Company, including                its                consolidated subsidiaries, is made known to us by others within those                entities, particularly during the period in which this report is                being                prepared; |
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|   | (b)                [Paragraph reserved]; |
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|   | (c)                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 |
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|   | (d)                Disclosed in this report any change in the Company’s internal control over                financial reporting that occurred during the Company’s most recent fiscal                quarter that has materially affected, or is reasonably likely to                materially affect, the Company’s internal control over financial                reporting; and |
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|   | (5)                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 the Company’s board of directors (or persons performing the                equivalent functions): |
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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 adversely affect the Company’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 Company’s internal control                over financial reporting. |
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| Date: April              16, 2007 |                                                                                                               | /s/ Robert              C.              Ogden |
|                                   | Robert                C. Ogden, Chief Financial Officer, Principal                Financial and Accounting Officer |

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