EXHIBIT 99.5
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             CERTIFICATION PURSUANT TO RULE 13A-14 OR 15D-14 OF THE
            SECURITIES EXCHANGE ACT OF 1934, AS ADOPTED PURSUANT TO
                 SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Pierre Rougeau, certify that:

1.   I have reviewed this  annual report on Form 40-F/A of Abitibi-Consolidated
     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 issuer as of, and for, the periods presented in this report;

4.   The  issuer'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 issuer 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
          issuer, 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;

     (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 issuer'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 issuer'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  issuer's  internal  control over
          financial reporting; and

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5.   The issuer's other certifying  officer and I have disclosed,  based on our
     most recent  evaluation of internal control over financial  reporting,  to
     the  issuer's  auditors and the audit  committee of the issuer's  board of
     directors (or persons performing the equivalent function):

     (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 issuer'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  issuer's  internal
          control over financial reporting.


Dated:   June 7, 2007

                                          /s/ Pierre Rougeau
                                          -----------------------------
                                          Pierre Rougeau
                                          Senior Vice-President, Corporate
                                          Development and Chief Financial
                                          Officer