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| 1.   | I                  have reviewed this quarterly report of ClearOne Communications,                  Inc. on                  Form 10-Q; |
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| 2.   | Based                  on my knowledge, this 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                  report; |
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| 3.   | Based                  on my knowledge, the financial statements, and other financial                  information                  included in this report, fairly present in all material respects                  the                  financial condition, results of operations and cash flows of the                  registrant as of, and for, the periods presented in this                  report; |
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| 4.   | The                  registrant’s other certifying officer and I are responsible for                  establishing and maintaining disclosure controls and procedures                  (as                  defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the                  registrant                  and have: |
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| 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 registrant, including                  its                  consolidated subsidiaries, is made known to us by others within                  those                  entities, particularly during the period in which this report is                  being                  prepared; |
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| b)   | Evaluated                  the effectiveness of the registrant’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 |
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| c)   | Disclosed                  in this report any change in the registrant’s internal control over                  financial reporting that occurred during the registrant’s most recent                  fiscal quarter that has materially affected, or is reasonably likely                  to                  materially affect, the registrant’s internal control over financial                  reporting. |
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| 5.   | The                  registrant’s other certifying officer and I have disclosed, based on our                  most recent evaluation of internal control over financial reporting,                  to                  the registrant’s auditors and the audit committee of the registrant’s                  board of directors (or persons performing the equivalent                  functions): |
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| 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 registrant’s ability to record,                  process, summarize and report financial information;                  and |
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| b)   | Any                  fraud, whether or not material, that involves management or other                  employees who have a significant role in the registrant’s internal control                  over financial reporting. |
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| Date:                  February 11, 2008 | By:    | /s/                  Greg A. LeClaire                                                                 |
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|                                     |   | Greg                  A LeClaire                                                                      |
|                                     |   | Chief                  Financial Officer(Principal                  Financial and Accounting Officer) |