Exhibit 31.4

PRINCIPAL FINANCIAL OFFICER CERTIFICATION

I, David I. Goulden, Executive Vice President and Chief Financial Officer of EMC Corporation (the “Registrant”), certify that:

1. I have reviewed this Amendment No. 1 on Form 10-Q/A of the Registrant;

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;

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.

Date: August 10, 2006	/S/    DAVID I. GOULDEN
	David I. Goulden
	Executive Vice President and Chief Financial Officer