EXHIBIT 13.2

                            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 Annual Report of Mer Telemanagement Solutions Ltd. (the
"Company") on Form 20-F for the period ending December 31, 2007 as filed with
the Securities and Exchange Commission on the date hereof (the "Report"), I,
Alon Mualem, Chief Financial Officer of the Company, certify, pursuant to 18
U.S.C. ss. 1350, as adopted pursuant to ss. 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/ Alon Mualem *
- -----------------
Alon Mualem
Chief Financial Officer

April 8, 2008

     * The originally executed copy of this Certification will be maintained at
the Company's offices and will be made available for inspection upon request.