EXHIBIT 31.2

I, Charles C. Best, certify that:

1.       I have  reviewed  this  quarterly  report  on Form  10-Q  of  Interlink
Electronics, Inc.;

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
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 report;

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) and internal  control over financial
reporting (as defined in Exchange Act Rules 13a-15(f) and  15(d)-15(f))  for the
registrant and we have:

         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;

         b)       designed such internal  control over financial  reporting,  or
caused such internal  control over financial  reporting to be designed under our
supervision,  to provide  reasonable  assurance  regarding  the  reliability  of
financial  reporting and the  preparation  of financial  statements for external
purposes in accordance with generally accepted accounting principles;

         c)       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

         d)       disclosed  in  this   quarterly   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; and

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):

         a)       all  significant  deficiencies  and  material  weakness 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

         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.

Date:    NOVEMBER 16  , 2006


                                 /S/ CHARLES C. BEST
                                 --------------------------------------------
                                 Charles C. Best
                                 Chief Financial Officer