**Exhibit 31.2**

CERTIFICATION OF CHIEF FINANCIAL OFFICER

AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

RULE 13a-14(a)/15d-14(a)

I, Michael K. Burke, certify that: 

|   | 1. | I have reviewed this Annual Report on Form 10-K of Intermagnetics General Corp. (“the Registrant”); |
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|   | 2. | Based on my knowledge, this Annual 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 Annual Report; |
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|   | 3. | Based on my knowledge, the financial statements, and other financial information included in this Annual 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 Annual 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)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f)) 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 Annual 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 the preparation of financial statements for external purposes          in accordance with generally accepted accounting principles; |
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|   | c. | evaluated          the effectiveness of the Registrant’s disclosure controls and procedures          and presented in this Annual Report our conclusions about the effectiveness          of the disclosure controls and procedures, as of the end of the period          covered by this Annual Report based on such evaluation; and |
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|   | d. | disclosed          in this Annual 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: |
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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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|   | 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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| Dated: August 11, 2006 |   |   |                                                                                                                   |
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|                   |   |   | /s/ Michael K. Burke                                                                                                   |
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Michael K. Burke

 

 

 

Executive Vice President and Chief Financial Officer |