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# EXHIBIT 12.2

# CERTIFICATION PURSUANT
TO SECTION 302(a) OF THE SARBANES-OXLEY ACT OF 2002

I, Tal Payne, the chief financial
officer of Gilat Satellite Networks Ltd., certify that:

|1. | I
have reviewed this annual report on Form 20-F/A of Gilat Satellite Networks Ltd.
               (the Company);
|-- | ------------------------------------------------------------------------------------------------------------------

|2. | Based
on my knowledge, this annual 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
annual report;
|-- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|3. | Based
on my knowledge, the financial statements, and other financial information
               included in this annual report, fairly present in all material respects
the                financial condition, results of operations and cash flows of the
Company as of,                and for, the periods presented in this annual report;
|-- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|4. | The
Companys other certifying officer and I are responsible for
               establishing and maintaining disclosure controls and procedures (as
defined in                Exchange Act Rules 13a-15(f) and 15d-15(e))) and internal
controls over                financial reporting (as defined in Exchange Act Rules
13a-15(f) and 15d-15(f))                for the Company and have:
|-- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | 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 Company, including its
consolidated                subsidiaries, is made known to us by others within those
entities, particularly                during the period in which this annual report is
being prepared;
| | -- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | b. | [Paragraph
omitted pursuant to SEC Release Nos. 33-8238 and 34-47986]
| | -- | ---------------------------------------------------------------------

| | c. | Evaluated
the effectiveness of the Companys disclosure controls and                procedures
and presented in this report our conclusions 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
| | -- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | d. | Disclosed
in this report any change in the Companys internal control over
               financial reporting that occurred during the period covered by the annual
report                that has materially affected, or is reasonably likely to materially
affect, the                Companys internal control over financial reporting; and
| | -- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|5. | The
Companys other certifying officer and I have disclosed, based on our
               most recent evaluation, to the Companys auditors and the audit
committee                of Companys board of directors (or persons performing the
equivalent                function):
|-- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | 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 Companys ability to record, process,
summarize and                report financial information; and
| | -- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | b. | any
fraud, whether or not material, that involves management or other employees
               who have a significant role in the Companys internal controls over
               financial reporting.
| | -- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | Date: December 1, 2005 | /s/ Tal Payne
Tal PayneChief Financial Officer
| | ---------------------- | ------------------------------------------------------------

*     The
originally executed copy of this Certification will be maintained at the Companys
offices and will be made available for inspection upon request.

101

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