**EXHIBIT 31.2**

 

**CERTIFICATION**

 

I, Andrew M. Browne, ChiefFinancial Officer and Managing Director of New Skies Satellites B.V., certifythat:

 

1.     I have reviewed this quarterlyreport on Form 10-Q of New Skies Satellites B.V.;

 

2.     Based on my knowledge, this reportdoes not contain any untrue statement of a material fact or omit to state amaterial fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading withrespect to the period covered by this report;

 

3.     Based on my knowledge, thefinancial statements, and other financial information included in this report,fairly present in all material respects the financial condition, results ofoperations and cash flows of the registrant as of, and for, the periodspresented in this report;

 

4.     The registrant’s other certifyingofficer and I are responsible for establishing and maintaining disclosurecontrols and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) for the registrant and have:

 

(a)   Designed such disclosure controlsand procedures, or caused such disclosure controls and procedures to bedesigned under our supervision, to ensure that material information relating tothe registrant, 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 theregistrant’s disclosure controls and procedures and presented in this reportour conclusions about the effectiveness of the disclosure controls andprocedures as of the end of the period covered by this report based on suchevaluation; and

 

(c)   Disclosed in this report anychange in the registrant’s internal control over financial reporting thatoccurred during the registrant’s first fiscal quarter that has materiallyaffected, or is reasonably likely to materially affect, the registrant’sinternal control over financial reporting; and

 

5.     The registrant’s other certifyingofficer and I have disclosed, based on our most recent evaluation of internalcontrol over financial reporting, to the registrant’s auditors and the AuditCommittee of registrant’s Board of Directors (or persons performing theequivalent functions):

 

(a)   All significant deficiencies andmaterial weaknesses in the design or operation of internal control overfinancial reporting which are reasonably likely to adversely affect theregistrant’s ability to record, process, summarize and report financialinformation; and

 

(b)   Any fraud, whether or notmaterial, that involves management or other employees who have a significantrole in the registrant’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: November 14, 2005 |                                                                                                          |

 

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