**Exhibit 31.2**

 

**CERTIFICATIONS**

 

 

I,William G. Harvey, certify that:   

  

   

|   | 1.     | I have	reviewed this annual report on Form 20-F of Abitibi-Consolidated Inc.;                                                                                                                                                                                                                                                     |
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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 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)                                                                                                                                                                                                                                                                                                                               | 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, ismade known to us by others within those entities, particularly during the periodin 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) 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)                                                                                                                                                                                                                                                                                                                               | Allsignificant deficiencies and material weaknesses in the design or operation ofinternal control over financial reporting which are reasonably likely toadversely affect the company's ability to record, process, summarize and reportfinancial information; and |
|   |   |                                                                                                                                                                                                                                                                                                                              |   |
|   |   | (b)                                                                                                                                                                                                                                                                                                                               | Anyfraud, whether or not material, that involves management or other employees whohave a significant role in the company's internal control over financialreporting. |

   

 

Dated:  May30, 2008 

  

  

|  
 
/s/			William G. Harvey
 
 
 
William G.		Harvey
 
 
Vice President and Treasurer

 
 
(principal executive officer of the registrant)		
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