Acorn Energy (ACFN) 10-Q2006 Q1 Quarterly report

Filed: 19 May 06, 12:00am

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Removed: accelerated, Acquiring, annuity, anticipated, application, area, base, beginning, check, commitment, Comprehensive, computed, dependent, deposit, Description, EITF, employer, exceed, existing, fee, filer, filing, foreseeable, identification, increased, Influence, initiated, integrated, intrinsic, Issue, LAN, largest, leveraging, liquidity, long, mark, number, obliged, past, performed, preceding, retirement, revenue, security, seek, shorter, suffer, summer, uncertain, unconsolidated, unrestricted, VAR, VPC, WAN, WASHINGTON

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Exhibit 32.2

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report on Form 10-Q of Data Systems & Software Inc. (the “Company”) for the quarterly period ended March 31, 2006 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Michael Barth, Chief Financial Officer of the Company, hereby certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:

(1)

The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2)

The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

/s/Michael Barth

Michael Barth

Chief Financial Officer

May 19, 2006