**EXHIBIT      31.2 **

**eMAGIN      CORPORATION **

**CERTIFICATION      PURSUANT TO SARBANES-OXLEY SECTION 302 **

| (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 issuer including its consolidated                subsidiary, is made known to us by others within those entities,                particularly during the period in which this report is being prepared;                and |   |
|-----------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|

| (b)    | Evaluated                the effectiveness of the issuer'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 |   |
|-----------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|

| (c)    | Disclosed                in this report any change in the issuer's internal control over financial                reporting that occurred during the issuer's most recent fiscal quarter                (the issuer's fourth fiscal quarter in the case of an annual report)                that                has materially affected, or is reasonably likely to materially affect,                the                issuer's internal control over financial reporting; |   |
|-----------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|

| (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 issuer'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 issuer's internal controls                over financial reporting. |   |
|-----------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|

|                                   |   | **eMAGIN                CORPORATION**      |
|----------------------------------------|--------|--------------------------------------------|
|                                   |   |                                       |
| Date:                November 14, 2005 |   |                                       |
|                                   | By:    | /s/  John                Atherly |
|                                   |   | John                Atherly                |
|                                   |   | *Chief                Financial Officer*   |
|                                   |   |                                       |