**EXHIBIT 31.2**

 

**CERTIFICATION**

 

I, Andrew M. Browne, Chief Financial Officerand Managing Director of New Skies Satellites B.V., certify that:

 

1.     I have reviewed this quarterly report on Form10-Q of New Skies Satellites B.V.;

 

2.     Based on my knowledge, this report does not contain any untruestatement of a material fact or omit to state a material fact necessary to makethe statements made, in light of the circumstances under which such statementswere made, not misleading with respect to the period covered by this report;

 

3.     Based on my knowledge, the financial statements, and other financialinformation included in this report, fairly present in all material respectsthe financial condition, results of operations and cash flows of the registrantas of, and for, the periods presented in this report;

 

4.     The registrant’s other certifying officer and I are responsible forestablishing and maintaining disclosure controls and procedures (as defined inExchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant and have:

 

(a)   Designed such disclosure controls andprocedures, or caused such disclosure controls and procedures to be designedunder our supervision, to ensure that material information relating to theregistrant, including its consolidated subsidiaries, is made known to us byothers within those entities, particularly during the period in which thisreport is being prepared;

 

(b)   Evaluated the effectiveness of the registrant’sdisclosure controls and procedures and presented in this report our conclusionsabout the effectiveness of the disclosure controls and procedures as of the endof the period covered by this report based on such evaluation; and

 

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

 

5.     The registrant’s other certifying officer andI have disclosed, based on our most recent evaluation of internal control overfinancial reporting, to the registrant’s auditors and the Audit Committee ofregistrant’s Board of Directors (or persons performing the equivalentfunctions):

 

(a)   All significant deficiencies and materialweaknesses in the design or operation of internal control over financialreporting which are reasonably likely to adversely affect the registrant’sability to record, process, summarize and report financial information; and

 

(b)   Any fraud, whether or not material, thatinvolves management or other employees who have a significant role in theregistrant’s internal control over financial reporting.

 
|   |            | By:    | /s/ Andrew M. Browne                           |   |
|--------|-----------------|--------|------------------------------------------------|--------|
|   |            |   | Andrew M. Browne                               |
|   |            |   | Chief Financial Officer  and Managing Director |
|   |            |   | (Principal Financial and  Accounting Officer)  |
| Date:  | August 15, 2005 |   |                                           |

 

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