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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 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.    
          Designed such internal control over financial reporting, or caused such internal
          control over financial reporting to be designed under our supervision, to
          provide reasonable assurance regarding the reliability of financial reporting
          and the preparation of financial statements for external purposes in accordance
          with generally accepted accounting principles;

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: March 28, 2007 | /s/ Tal Payne
Tal Payne
Chief 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.



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