**Exhibit 12.02**

 

# **Certification by theCompany’s CFO**

# ** **

CERTIFICATION

 

I, Welson Teixeira Júnior, certify that:

 

1.             I have reviewed this annual report on Form 20-Fof Sadia S.A.;

 

2.             Based on my knowledge, this report does notcontain any untrue statement of a material fact or omit to state a materialfact necessary to make the statements made, in light of the circumstances underwhich such statements were made, not misleading with respect to the periodcovered by this report;

 

3.             Based on my knowledge, the financialstatements, and other financial information included in this report, fairlypresent in all material respects the financial condition, results of operationsand cash flows of the company as of, and for, the periods presented in thisreport;

 

4.             The company’s other certifying officer(s) andI are responsible for establishing and maintaining disclosure controls andprocedures (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) and15d-15(f) for the company and have:

 

(a) Designedsuch disclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure that materialinformation relating to the company, including its consolidated subsidiaries,is made known to us by others within those entities, particularly during theperiod in which this report is being prepared;

 

(b) Designedsuch internal control over financial reporting, or caused such internal controlover financial reporting to be designed under our supervision, to providereasonable assurance regarding the reliability of financial reporting and thepreparation of financial statements for external purposes in accordance withgenerally accepted accounting principles;

 

(c) Evaluatedthe effectiveness of the company’s disclosure controls and procedures andpresented in this report our conclusions about the effectiveness of thedisclosure controls and procedures, as of the end of the period covered by thisreport based on such evaluation; and

 

(d) Disclosedin this report any change in the company’s internal control over financialreporting that occurred during the period covered by the annual report that hasmaterially affected, or is reasonably likely to materially affect the company’sinternal control over financial reporting; and

 

5.             The company’s other certifying officer(s) andI have disclosed, based on our most recent evaluation of internal control overfinancial reporting, to the company’s auditors and the audit committee of thecompany’s board of directors (or persons performing the equivalent functions):

 

(a) All significant deficiencies and material weaknesses in the design or operationof internal control over financial reporting which are reasonably likely toadversely affect the company’s ability to record, process, summarize and reportfinancial information; and

 

(b) Any fraud, whether or not material, that involves management or other employeeswho have a significant role in the company’s internal control over financialreporting.

 

 

Date: June 20, 2008

 
|   | /s/  Welson Teixeira Júnior |
|--------|----------------------------------|
|   |                             |
|   | Welson Teixeira Júnior      |
|   | Chief Financial Officer          |

 

A signed original of this written statement requiredby Section 302 has been provided to Sadia S.A. and will be retained bySadia S.A. and furnished to the Securities and Exchange Commission or its staffupon request.

 

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