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                                                                    EXHIBIT 12.2

                                  CERTIFICATION

I, Uri Levine, certify that :

1.   I have reviewed this annual report on Form 20-F of Elscint Limited;

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 company as of, and for, the periods presented in this report;

4.   The company's other certifying officer(s) 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 company 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
         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;

     b.  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

     c.  Disclosed in this report any change in the company's internal control
         over financial reporting that occurred during the period covered by the
         annual report that has materially affected, or is reasonably likely to
         materially affect, the company's internal control over financial
         reporting; and

5.   The company's other certifying officer(s) and 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):

     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

     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.

Date: June 30, 2005

                                                /s/ Uri Levin
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                                                Uri Levin
                                                Chief Financial Officer


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