**Exhibit        31.2 **

**Chief        Financial Officer Certification**

**Required        by Rules 13a-14 and 15d-14 under the Securities Exchange Act of 1934, as        amended**

|   | 1. | I                  have reviewed this quarterly report on Form 10-Q of NDS; |
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|   | 2. | Based                  on my knowledge, this quarterly 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 quarterly report; |
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|   | 3. | Based                  on my knowledge, the financial statements, and other financial                  information                  included in this quarterly 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 quarterly                  report; |
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|   | 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)) and internal                  control over financial reporting (as defined in Exchange Act Rules                  13a-15(f) and 15d-15(f)) 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 quarterly                  report is                  being prepared; |
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|   | (b) | Designed                  such internal control over financial reporting, or caused such                  internal                  control over financial reporting to be designed under our supervision,                  to                  provide reasonable assurance regarding the reliability of financial                  reporting and preparation of financial statements for the external                  purposes in accordance with generally accepted accounting                  principles; |
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|   | (c) | Evaluated                  the effectiveness of the Company’s disclosure controls and procedures and                  presented in this quarterly report our conclusions about the effectiveness                  of the disclosure controls and procedures, as of the end of the                  period                  covered by this quarterly report based on such evaluation; and |
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|   | (d) | Disclosed                  in this quarterly report any change in the Company’s internal control over                  financial reporting that occurred during the Company’s second quarter of                  fiscal 2006 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. | 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 independent registered public accounting firm and the Audit                  Committee of the Company’s Board of Directors: |
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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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|   | By:              /s/ Alexander              Gersh                    |  |
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|   | Alexander                GershChief                Financial Officer |
|   |                                                                 |

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