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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:                February 11, 2008 | By:    | /s/                MERVIN S.                KATOMervin                  S.                  KatoVice                President and Chief                Financial Officer,MIPS                Technologies,                Inc. |

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