**Exhibit 12.2**

 

**CERTIFICATIONSOF FINANCE DIRECTOR**

 

 

I, Donald Nicholson, certify that:

 

1.                                      I have reviewed this annual reporton Form 20-F of SkyePharma PLC;

 

2.                                      Based on my knowledge, this reportdoes not contain any untrue statement of a material fact or omit to state amaterial fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading withrespect to the period covered by this report;

 

3.                                      Based on my knowledge, thefinancial statements, and other financial information included in this report,fairly present in all material respects the financial condition, results ofoperations and cash flows of the company as of, and for, the periods presentedin this report;

 

4.                                      The company’s other certifyingofficer and I are responsible for establishing and maintaining disclosurecontrols and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) for the company and have:

 

(a)                               Designed such disclosure controlsand procedures, or caused such disclosure controls and procedures to bedesigned under our supervision, to ensure that material information relating tothe 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)                              Evaluated the effectiveness of thecompany’s disclosure controls and procedures and presented in this report ourconclusions 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

 

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

 

5.                                      The company’s other certifyingofficer and I have disclosed, based on our most recent evaluation of internalcontrol over financial reporting, to the company’s auditors and the auditcommittee of the company’s board of directors (or persons performing theequivalent functions):

 

(a)                               All significant deficiencies andmaterial weaknesses 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,that involves management or other employees who have a significant role in thecompany’s internal control over financial reporting.

 

Date: June 30, 2006

 
| Signature               | /s/ Donald Nicholson |   |
|-------------------------|----------------------|--------|
|                    |                 |   |
| Title: Finance Director |                 |

 

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