**Certifications      pursuant to Securities and Exchange Act of 1934 **

**Rule 13a-14      as adopted pursuant to Section 302 of Sarbanes-Oxley Act of      2002**

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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 report is                being                prepared; |
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|   | b. | 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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|   | c. | 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 that has materially affected, or is reasonably likely                to                materially affect, the Registrant's internal control over financial                reporting; and |
|--------|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 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. |
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| Dated:                  August 7, 2007 | Registrant:                 Magnitude Information Systems, Inc. |
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|                                        | By:                                                        | */s/Joerg                Klaube* |
|                                   | Chief                  Financial Officer                             |

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