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|EXHIBIT 31.2
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|CERTIFICATE OF CHIEF FINANCIAL OFFICER
I, S. Colin Neill, certify that:
1. I have reviewed this quarterly report on Form 10-Q of Pharmos Corporation;
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 registrant as of, and for, the periods presented in this report;
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:
(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;
(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
(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
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):
(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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|/s/ S. COLIN NEILL                                         
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|S. Colin NeillChief Financial OfficerDate: October 30, 2007

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