**Exhibit      31.2**

**CERTIFICATION      PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF      2002**

|   | 1.                                   I have reviewed this Quarterly Report on Form 10-Q for the                  fiscal                  quarter ended September 30, 2007 of Winland Electronics                  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 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 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 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 (the registrant’s fourth fiscal quarter in the 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 the audit committee of the                  registrant’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 registrant’s ability to record,                  process, summarize and report financial information;                  and |
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|                                        | **Winland              Electronics,              Inc.** |                                                                                     |
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| Date:                 October 31, 2007 | By:                                                     | /s/ Glenn              A. Kermes                                                    |   |
|                                        |                                                    | Glenn              A. Kermes, Chief Financial              Officer                       |   |
|                                        |                                                    | (Principal              Financial Officer and              Principal Accounting Officer) |   |
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