  We establish a bijective correspondence between gauge equivalence classes of
dynamical twists in a finite-dimensional Hopf algebra $H$ based on a finite
abelian group $A$ and equivalence classes of pairs $(K,
\{V_{\lambda}\}_{\lambda\in \hat{A}})$, where $K$ is an $H$-simple left
$H$-comodule semisimple algebra and $\{V_{\lambda}\}_{\lambda\in \hat{A}}$ is a
family of irreducible representations satisfying certain conditions. Our
results generalize the results obtained by Etingof-Nikshych on the
classification of dynamical twists in group algebras.
