|  | 1.   | I have reviewed this annual report on Form 10-K of      Chattem, Inc.; |
|--|----------------|------------------------------------------------------------------------|

|  | 2.   | Based on my knowledge, this annual 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 annual  report; |
|--|----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | 3.   | Based on my knowledge, the financial statements, and      other financial information included in this annual 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 annual report; |
|--|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | 4.   | The registrant’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 registrant 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      registrant, including its consolidated subsidiaries, is made known to us      by others within those entities, particularly during the period in which      this annual report is beingprepared; |
|--|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | 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 registrant’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      registrant’s internal control over financial reporting that occurred      during the registrant’s most recent fiscal year that has materially      affected, or is reasonably likely to materially affect, the registrant’s      internal control over financialreporting. |
|--|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | 5.   | The registrant’s other certifying officer and I have      disclosed, based on our most recent evaluation of internal control over      financial reporting, to the registrant’s auditors and the audit committee      of registrant’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 registrant’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      registrant’s internal control over financial  reporting. |
|--|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | /s/ Robert B. Long      Robert B. LongVice President and Chief Financial      Officer |
|--------|---------------------------------------------------------------------------------------|