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Exhibit
12.4

CERTIFICATIONS

I, Daniel
Bertrand, certify that:

|1. | I have reviewed this Amendment No. 1 to the
annual report on Form 20-F of Mamma.com
      Inc.;                                                                                                                                                                                                                                                          
|-- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|  
|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(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)) and
      internal control over financial reporting (as defined in Exchange Act
      Rules 13a-15(f) and 15d-15(f)) for the company and have:
|  
|   | a)                                                                                                                                                                                                                                                                                                                                                       
|  
|   | b)                                                                                                                                                                                                                                                                                                                                                       
|  
|   | c)                                                                                                                                                                                                                                                                                                                                                       
|  
|   | d)                                                                                                                                                                                                                                                                                                                                                       
|  
|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
| | -- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| |   
| | 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: |  | May 12, 2006 |  |                                   
|----- |  | ------------ |  | ----------------------------------
|     
|      |  |              |  | /s/ Daniel Bertrand               
|      |  |              |  | Daniel Bertrand                   
|      |  |              |  | Executive Vice-President and Chief
|      |  |              |  | Financial Officer                 

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