Table of Contents


Exhibit 12.2


Certification

I, Hector Treviño
Gutierrez, certify that:

|1. | I
have reviewed this annual report on Form 20-F of Coca-Cola FEMSA, S.A. de C.V.;
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|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;
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|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;
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|4. | The
company's other certifying officer(s) 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:
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| | (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 report is                   being
prepared;
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| | (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
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| | (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
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|5. | The
company's other certifying officer(s) 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 the company'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 company's ability to record, process, summarize
and report financial information; and
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| | (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.
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Date: April 4, 2005

| | /s/ Héctor Treviño Gutiérrez________________________ | _
| | ---------------------------------------------------- | -
| | Héctor Treviño Gutiérrez                            
| | Chief Financial Officer