**Exhibit 12.2**

I, Dmitry A. Anisimov, certify that:

1.                 I have reviewedthis annual report on Form 20-F of Wimm-Bill-Dann Foods OJSC;

2.                 Based on myknowledge, this report does not contain any untrue statement of a material factor omit to state a material fact necessary to make the statements made, inlight of the circumstances under which such statements were made, notmisleading with respect to the period covered by this report;

3.                 Based on myknowledge, the financial statements, and other financial information includedin 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;

4.                 The company’sother certifying officer and I are responsible for establishing and maintainingdisclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) and internal control over financial reporting (as defined inthe Exchange Act Rules 13a-15(f) and 15d-15(f) forthe company and have:

(a)          Designed such disclosurecontrols and procedures, or caused such disclosure controls and procedures tobe designed under our supervision, to ensure that material information relatingto the company, including its consolidated subsidiaries, is made known to us byothers within those entities, particularly during the period in which thisreport is being prepared;

(b)         Designed such internalcontrol over financial reporting, or caused such internal control overfinancial reporting to be designed under our supervision, to provide reasonableassurance regarding the reliability of financial reporting and the preparationof financial statements for external purposes in accordance with generallyaccepted accounting principles;

(c)          Evaluated the effectivenessof the company’s disclosure controls and procedures and presented in thisreport our conclusions about the effectiveness of the disclosure controls andprocedures, as of the end of the period covered by this report based on suchevaluation; and

(d)         Disclosed in this reportany change in the company’s internal control over financial reporting thatoccurred during the period covered by the annual report that has materiallyaffected, or is reasonably likely to materially affect, the company’s internalcontrol over financial reporting; and

5.                 The company’sother certifying officer and I have disclosed, based on our most recentevaluation of internal control over financial reporting, to the company’sauditors and the audit committee of the company’s board of directors (orpersons performing the equivalent functions):

(a)          All significantdeficiencies and material weaknesses in the design or operation of internalcontrol over financial reporting which are reasonably likely to adverselyaffect the company’s ability to record, process, summarize and report financialinformation; and

(b)         Any fraud, whether or notmaterial, that involves management or other employees who have a significantrole in the company’s internal control over financial reporting.

Date: June 25,2007

|        | /s/ DMITRY A. ANISIMOV     |   |
|--------|----------------------------|--------|
|   | Dmitry A.  Anisimov        |
|   | *Chief  Financial Officer* |

 

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