Exhibit 31.2
                          RULE 13A-14(A) CERTIFICATION
                                PHOTOMEDEX, INC.
                             a Delaware corporation

                    CERTIFICATION OF CHIEF FINANCIAL OFFICER

         I, Dennis M. McGrath,  Chief Financial  Officer of PhotoMedex,  Inc., a
Delaware  corporation  (the  "Company"),  do hereby certify,  in accordance with
Rules  13a-14  and  15d-14,  as  created  pursuant  to  Section  302(a)  of  the
Sarbanes-Oxley Act of 2002, with respect to the Quarterly Report on Form 10-Q of
the Company for the quarter ended March 31, 2004,  as filed with the  Securities
and Exchange  Commission herewith under Section 15(d) of the Securities Exchange
Act of 1934, as amended (the "Exchange Act"), that:

         (1)  I have reviewed this Quarterly Report on Form 10-Q of the Company
              for the three months ended March 31, 2004(the "Quarterly Report");

         (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 periods  covered by this Quarterly
              Report;

         (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;

         (4)  The Company'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))  and
              internal control over financial  reporting (as defined in Exchange
              Act Rules 13a-15(f) and 15(d)-15(f)) 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 Quarterly Report is being prepared;

                (b) 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
                    periods  covered  by this  Quarterly  Report  based  on such
                    evaluation; and

                (c) disclosed  in this  Quarterly  report  any  change  in the
                    Company's  internal  control over  financial  reporting that
                    occurred  during the Company's  most recent  fiscal  quarter
                    (the  Company's  fourth  fiscal  quarter  in the  case of an
                    annual   report)  that  has  materially   affected,   or  is
                    reasonable  likely  to  materially   affect,  the  Company's
                    internal control over financial reporting

         (5)  The Company's other certifying officer and I have disclosed, based
              on our most recent  evaluation,  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  involve
                    management or other employees who have a significant role in
                    the Company's internal control over financial reporting.

Dated: May 10, 2004                             By: /s/  Dennis M. McGrath
                                                    ----------------------
                                                    Dennis M. McGrath
                                                    Chief Financial Officer