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|   | 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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|   | 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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| Date:      May 9, 2008 | By:    | /s/ MAURY AUSTIN            Maury      AustinVice President and Chief      Financial Officer,MIPS Technologies,      Inc. |

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