**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 March31, 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)              Designedsuch disclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure that materialinformation relating to the registrant, including its consolidatedsubsidiaries, is made known to us by others within those entities, particularlyduring the period in which this quarterly report is being prepared;

b)             Designedsuch internal control over financial reporting, or caused such internal controlover financial reporting to be designed under our supervision, to providereasonable assurance regarding the reliability of financial reporting and thepreparation of financial statements for external purposes in accordance withgenerally accepted accounting principles;

c)              Evaluatedthe effectiveness of the registrant’s disclosure controls and presented in thisreport our conclusion about the effectiveness of the disclosure controls andprocedures, as of the end of the period covered by this quarterly report basedon such evaluation; and

d)             Disclosedin this report any change in the registrant’s internal control over financialreporting that occurred during the registrant’s most recent fiscal quarter thathas materially affected, or is reasonable likely to materially affect, theregistrant’s internal control over financial reporting; 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)              Allsignificant deficiencies and material weaknesses in the design or operation ofinternal controls which are reasonably likely to adversely affect theregistrant’s ability to record, process, summarize and report financial; and

b)             Anyfraud, whether or not material, that involves management or other employees whohave a significant role in the registrant’s internal controls over financialreporting.
|                          | /s/  HAROLD BROWN         |   |
|--------------------------|-------------------------------------|--------|
|                     | Principal Financial Officer         |
| Date:  May 10, 2007 | (Treasurer and Director of the      |
|                     | Partnership’s General Partner, |
|                     | NewReal, Inc.)                 |

 

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