**Exhibit      12.2**

----

I, Charles Herlinger, certify that:

  1. I have reviewed this annual report on Form 20-F of Cable and Wireless  plc;

 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 company as of,    and for, the periods presented in this report;

 4. The company’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)) for the company 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 company,        including its consolidated subsidiaries, is made known to us by others        within those entities, particularly during the period in which this annual    report is being prepared; |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |                                                                                                                                                                                                                                                                                                                                                                                                              |
|   | b.     | evaluated the effectiveness of the company'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                                                                                                          |
|   |   |                                                                                                                                                                                                                                                                                                                                                                                                              |
|   | c.     | disclosed in this report any change in the company’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 company’s internal control over    financial reporting; and                                                                          |

  5. The company's other certifying officer and I have disclosed, based on        our most recent evaluation of internal control over financial reporting,        to the        company's auditors and the audit committee of company's board of directors(or persons performing the equivalent function):

|   | 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 company'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 company's internal    control over financial reporting.                                                                                                       |

Date: 21 JUNE 2004/s/ CHARLES HERLINGER  Chief Financial Officer

----