**EXHIBIT
        31**
 
 **CERTIFICATIONS
        UNDER SECTION 302 OF SARBANES-OXLEY**




I,
      Jason
      Moretto, certify that:





1.  I
      have
      reviewed this annual report on Form 20-F of Eiger Technology, Inc.;





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





4.  The
      issuer’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 issuer 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 issuer, 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)
        Designed such internal controls over financial
        reporting, or caused such disclosure control and procedures to be designed
        under
        our supervision, to provide reasonable assurance regarding the reliability
        of
        financial reporting and the preparation of financial statements for external
        purposes in accordance with generally accepted accounting
        principles:





c)  Evaluated
      the effectiveness of the issuer’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





d)  Disclosed
      in this report any change in the issuer’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 issuer’s
      internal control over financial reporting; and





5.  The
      issuer’s other certifying officer(s) and I have disclosed, based on our most
      recent evaluation of internal control over financial reporting, to the issuer’s
      auditors and the audit committee of the issuer’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 issuer’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 issuer’s internal control over financial
      reporting.





Date:
      March 27, 2007




/s/
      JASON MORETTO


Chief
      Financial Officer