**Exhibit 31.2**

I, Harold Brown, certify that:

1.                                       I have reviewed this quarterly report on Form 10-Q ofNew England Realty Associates Limited Partnership for the period ended June 30,2007;

2.                                       Based on my knowledge, this quarterly report does not containany untrue statement of a material fact or omit to state a material factnecessary to make the statements made, in light of the circumstances underwhich such statements were made, not misleading with respect to the periodcovered by this report;

3.                                       Based on my knowledge, the financial statements, and otherfinancial information included in this quarterly report, fairly present in allmaterial respects the financial condition, results of operations and cash flowsof the registrant as of, and for, the periods presented in this report;

4.                                       The registrant’s other certifying officers and I areresponsible for establishing and maintaining disclosure controls and procedures(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) andinternal control over financial reporting (as defined in Exchange Act Rules13a-15(f) and 15d - 15(f)) for the registrant and have:

a)              Designed such disclosure controls and procedures, or causedsuch disclosure controls and procedures to be designed under our supervision,to ensure that material information relating to the registrant, including itsconsolidated subsidiaries, is made known to us by others within those entities,particularly during the period in which this quarterly report is beingprepared;

b)             Designed such internal control over financial reporting, orcaused such internal control over financial reporting to be designed under oursupervision, to provide reasonable assurance regarding the reliability offinancial reporting and the preparation of financial statements for externalpurposes in accordance with generally accepted accounting principles;

c)              Evaluated the effectiveness of the registrant’s disclosurecontrols and presented in this report our conclusion about the effectiveness ofthe disclosure controls and procedures, as of the end of the period covered bythis quarterly report based on such evaluation; and

d)             Disclosed in this report any change in the registrant’sinternal control over financial reporting that occurred during the registrant’smost recent fiscal quarter that has materially affected, or is reasonablelikely to materially affect, the registrant’s internal control over financialreporting; and

5.                                       The registrant’s other certifying officers and I havedisclosed, based on our most recent evaluation of internal control overfinancial reporting, to the registrant’s auditors and the audit committee ofregistrant’s board of directors (or persons performing the equivalentfunction):

a)              All significant deficiencies and material weaknesses in thedesign or operation of internal controls which are reasonably likely toadversely affect the registrant’s ability to record, process, summarize andreport financial; and

b)             Any fraud, whether or not material, that involves managementor other employees who have a significant role in the registrant’s internalcontrols over financial reporting.

|                                       | /s/  HAROLD BROWN         |
|---------------------------------------|-------------------------------------|
|                                  | Principal Financial Officer         |
| Date:  August 9,  2007 | (Treasurer and Director of the      |
|                                  | Partnership’s General Partner, |
|                                  | NewReal, Inc.)                 |

 

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