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CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002 

I, Michel Dumas, certify that: 

| 1)I have reviewed this annual report on Form    40-F of Tembec Industries Inc.;  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 issuer as of, and for, the periods    presented in this report;  4)The issuer's other certifying officer and    I are responsible for establishing and maintaining disclosure controls and    procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and    internal control over financial reporting (as defined in Exchange Act Rules    13a-15(f) and 15d-15(f)) for the issuer and have:     a)Designed such disclosure controls and    procedures, or caused such disclosure controls and procedures to be designed    under our supervision, to ensure that material information relating to the    issuer, including its consolidated subsidiaries, is made known to us by    others within those entities, particularly during the period in which this    report is being prepared;     b)Designed such internal control over    financial reporting, or caused such internal control over financial    reporting to be designed under our supervision, to provide reasonable    assurance regarding the reliability of financial reporting and the    preparation of financial statements for external purposes in accordance with    generally accepted accounting principles;         c)Evaluated the    effectiveness of the issuer's disclosure controls and procedures and    presented in this report our conclusions about the effectiveness of the    disclosure controls and procedures, as of the end of the period covered by    this report based on such evaluation; and            d)Disclosed in this    report any change in the issuer's internal control over financial reporting    that occurred during the period covered by the annual report that has    materially affected, or is reasonably likely to materially affect, the    issuer's internal control over financial reporting; and               5)The issuer's other certifying officer andI have disclosed, based on our most recent evaluation of internal control overfinancial reporting, to the issuer's auditors and the audit committee of theissuer's board of directors (or persons performing the equivalent functions):    a)All significant deficiencies and material    weaknesses in the design or operation of internal control over financial    reporting which are reasonably likely to adversely affect the issuer's    ability to record, process, summarize and report financial information; and    b)Any fraud, whether or not    material, that involves management or other employees who have a significant    role in the issuer's internal control over financial reporting.
Date: December 21, 2006 

 

/s/ Michel Dumas                                                                             Michel DumasExecutive Vice President, Finance andChief Financial Officer |
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