Exhibit12.2

CERTIFICATIONS OF CHIEF FINANCIAL OFFICER

I,Patrick Dowling, certify that:

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| (1)  | I havereviewed this annual report on Form 20-F of Waterford Wedgwood plc andWaterford Wedgwood UK plc; |

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| (2)  | Based on myknowledge, this report does not contain any untrue statement of amaterial fact or omit to state a material fact necessary to make thestatements made, in light of the circumstances under which suchstatements were made, not misleading with respect to the period coveredby this report; |

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| (3)  | Based on my knowledge,the financial statements and other financial information included inthis report, fairly present in all material respects the financialcondition, results of operations and cash flows of the companies as of,and for, the periods presented in this report; |

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| (4)  | The companies' other certifying officerand I are responsible for establishing and maintaining disclosurecontrols and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) for the companies and have: |

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|   | (a) | Designed such disclosurecontrols and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure thatmaterial information relating to the companies, including theirconsolidated subsidiaries, is made known to us by others within thoseentities, particularly during the period in which this annual report isbeing prepared; |

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|   | (b) | Evaluated theeffectiveness of the companies' disclosure controls andprocedures and presented in this report our conclusions about theeffectiveness of the disclosure controls and procedures, as of the endof the period covered by this report based on such evaluation; and |

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|   | (c) | Disclosed in this reportany change in the companies' internal control over financialreporting that occurred during the period covered by the annual reportthat has materially affected, or is reasonably likely to materiallyaffect, the companies' internal control over financialreporting; |

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| (5)  | The companies' othercertifying officer and I have disclosed, based on our most recentevaluation of internal control over financial reporting, to thecompanies' auditors and the audit committee of thecompanies' boards of directors: |

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|   | (a) | All significantdeficiencies and material weaknesses in the design or operation ofinternal control over financial reporting which could adversely affectthe companies' ability to record, process, summarize and reportfinancial information; and |

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|   | (b) | Any fraud, whether or notmaterial, that involves management or other employees who have asignificant role in the companies' internal control overfinancial reporting. |

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| Date:  | September29, 2005 |

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| Signature:  | /S/PATRICK J.DOWLING |

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|--------------|-------------------------|
| Title:  | Chief Financial Officer |

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