**Exhibit 31.2**

 

**FORM 10-Q CERTIFICATION**

I, Kevin C. Eichler,certify that:

 

1.                                       I havereviewed this quarterly report on Form 10-Q of MIPS Technologies, Inc.;

 

2.                                       Based on myknowledge, this quarterly report does not contain any untrue statement of amaterial fact or omit to state a material fact necessary to make the statementsmade, in light of the circumstances under which such statements were made, notmisleading with respect to the period covered by this report;

 

3.                                       Basedon my knowledge, the financial statements, and other financial informationincluded in this report, fairly present in all material respects the financialcondition, results of operations and cash flows of the registrant as of, andfor, the periods presented in this report.

 

4.                                       Theregistrant’s other certifying officers and I are responsible for establishingand maintaining disclosure controls and procedures (as defined in Exchange ActRules 13a-14 and 15d-14) for the registrant and we have:

 

                                                a)Designed such disclosure controls and procedures, or caused such disclosurecontrols and procedures to be designed under our supervision, to ensure thatmaterial information 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)Evaluated the effectiveness of the registrant’s disclosure controls andprocedures and presented in this report our conclusion about the effectivenessof the disclosure controls and procedures, as of the end of the period coveredby this report based on such evaluation; and

 

                                                c)Disclosed in this report any change in the registrant’s internal control overfinancial reporting that occurred during the registrant’s first fiscal quarterthat has materially affected, or is reasonably likely to materially affect, theregistrant’s internal control over financial reporting; and

 

5.                                       Theregistrant’s other certifying officers and I have disclosed, based on our mostrecent evaluation of internal control over financial reporting, to theregistrant’s auditors and the audit committee of registrant’s board ofdirectors (or persons performing the equivalent function):

 

                                                a)All significant deficiencies and material weaknesses in the design or operationof internal control over financial reporting which are reasonably likely toadversely affect the registrant’s ability to record, process, summarize andreport financial information; and

 

                                                b)Any fraud, whether or not material, that involves management or other employeeswho have a significant role in the registrant’s internal controls overfinancial reporting.

 
| Date:  November 11, 2003 | By:    | /s/ KEVIN C.  EICHLER                         |   |
|--------------------------|--------|-----------------------------------------------|--------|
|                     |   | *Kevin C. Eichler*                            |   |
|                     |   | *Vice President and Chief Financial Officer,* |   |
|                     |   | *MIPS Technologies, Inc.*                     |   |

 

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