Exhibit 31.2

FORM 10-Q CERTIFICATION

I, Mervin S. Kato, certify that:

| | 1. | I
have reviewed this quarterly report on Form 10-Q of MIPS Technologies, Inc.;
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| | 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 period covered by this report;
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| | 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.
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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 Rule 13a-15(f) and 15d-15(f)) for the registrant and we 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 quarterly 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 such supervision,  to provide reasonable  assurance regarding
the  reliability  of financial  reporting and the  preparation  of financial  statements for
external urposes 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 report our conclusion 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
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| | d) | Disclosed in this report
any change in the registrant's  internal control over financial  reporting that  occurred
during the  registrant's  third fiscal  quarter 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 registrants board
of           directors (or persons performing the equivalent function):
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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 controls over
          financial reporting.
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|Dated:  May 8, 2006 | By:     /s/ MERVIN S. KATO                
|                    | Mervin S. Kato                            
|                    | Vice President and Chief Financial Officer
|                    | MIPS Technologies, Inc.                   

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