|Exhibit 99.2


CERTIFICATION PURSUANT
TO 18 U.S.C. SECTION 1350 AS ADOPTED PURSUANT TO SECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002


In connection with the Quarterly
Report of e.Digital Corporation on Form 10-Q for the quarter ending December 31, 2002, as
filed with the Securities and Exchange Commission on the date hereof, I, Ran Furman, the
Chief Financial Officer of the Company, certify, pursuant to and for purposes of 18 U.S.C.
Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, that:


1.
          I have reviewed this quarterly report on Form 10-Q of e.Digital Corporation;


2.
          Based on my knowledge, this quarterly 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 quarterly
          report;


3.
          Based on my knowledge, the financial statements and other financial information
          included in this quarterly 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 quarterly report;


4.
          The registrants other certifying officers and I are responsible for
          establishing and maintaining disclosure controls and procedures (as defined in
          Exchange Act rules 13a-14 and 15d-14) for the registrant and have:
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| | a)
          designed such disclosure controls and procedures 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 quarterly report is being prepared;
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| | b)
          evaluated the effectiveness of the registrants disclosure controls and
          procedures as of a date within 90 days prior to the filing date of this
          quarterly report (the Evaluation Date); and
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| | c)
          presented in this quarterly report our conclusions about the effectiveness of
          the disclosure controls and procedures based on our evaluation as of the
          Evaluation Date;
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|5.
          The registrants other certifying officers and I have disclosed, based on
          our most recent evaluation, to the registrants auditors and the audit
          committee of the registrants board of directors (or persons performing
the           equivalent function):
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| | a)
          all significant deficiencies in the design or operation of internal controls
          which could adversely affect the registrants ability to record, process,
          summarize and report financial data and have identified for the
          registrants auditors any material weakness in internal controls; 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 controls; and
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|6.
          The registrants other certifying officers and I have indicated in this
          quarterly report whether or not there were significant changes in internal
          controls or in other factors that could significantly affect internal controls
          subsequent to the date of our most recent evaluation, including any corrective
          actions with regard to significant deficiencies and material weaknesses.


Date: February 13, 2003
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| | /s/ RAN FURMAN
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Ran Furman, Chief Financial Officer
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