**Exhibit 12.02 Certificationby the Company’s CFO**

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**CERTIFICATION**

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**I, Luiz Gonzaga Murat Junior, Chief Financial Officer,certify that:**

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6.            Ihave reviewed this annual report on Form 20-F of Sadia S.A.;

 

7.            Basedon my knowledge, this report does not contain any untrue statement of amaterial fact or omit to state a material fact necessary to make the statementsmade, in light of the circumstances under which such statements were made, notmisleading with respect to the period covered by this report;

 

8.            Basedon my knowledge, the financial statements, and other financial informationincluded in this report, fairly present in all material respects the financialcondition, results of operations and cash flows of the company as of, and for,the periods presented in this report;

 

9.            Thecompany’s other certifying officers and I are responsible for establishing andmaintaining disclosure controls and procedures (as defined in Exchange ActRules 13a-15(e) and 15d-15(e)) for the company and have:

 

(a)          Designed such disclosure controls andprocedures, or caused such disclosure controls and procedures to be designedunder our supervision, to ensure that material information relating to thecompany, including its consolidated subsidiaries, is made known to us by otherswithin those entities, particularly during the period in which this report isbeing prepared;

 

(b)         Evaluated the effectiveness of the company’sdisclosure controls and procedures and presented in this report our conclusionsabout the effectiveness of the disclosure controls and procedures, as of theend of the period covered by this report based on such evaluation; and

 

(c)          Disclosed in this report any change in thecompany’s internal control over financial reporting that occurred during theperiod covered by the annual report that has materially affected, or isreasonably likely to materially affect the company’s internal control overfinancial reporting; and

 

10.          The company’s other certifyingofficer(s) and I have disclosed, based on our most recent evaluation ofinternal control over financial reporting, to the company’s auditors and theaudit committee of the company’s board of directors (or persons performing the equivalent functions):

 

(a)          All significant deficiencies and materialweaknesses in the design or operation of internal control over financialreporting which are reasonably likely to adversely affect the company’s abilityto record, process, summarize and report financial information; and

 

(b)         Any fraud, whether or not material, thatinvolves management or other employees who have a significant role in thecompany’s internal control over financial reporting.

 

 
| Date: July 7, 2005 |                          |
|--------------------|-------------------------------|
|               | /s/ Luiz Gonzaga Murat Junior |   |
|               | Luiz Gonzaga Murat Junior     |
|               | Chief Financial Officer       |

 

A signed original of thiswritten statement required by Section 302 has been provided to Sadia S.A. andwill be retained by Sadia S.A. and furnished to the Securities and ExchangeCommission or its staff upon request.

 

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