**Exhibit 12.2**

 CERTIFICATION 

I, Gaétan Mercier, certify that:

1. I have reviewed this annual report on Form 20-F of Virginia Gold Mines 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 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)) [omitted pursuant to Transition Period provisions  at Section III of Release 34-47986 of the Securities and Exchange Commission  entitled “Management’s Reports on Internal Control over Financial  Reporting and Certification of Disclosure in Exchange Act Periodic Reports”]  for the company 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 company, 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) [omitted pursuant to Transition Period provisions at Section III of Release  34-47986 of the Securities and Exchange Commission entitled “Management’s  Reports on Internal Control over Financial Reporting and Certification of Disclosure  in Exchange Act Periodic Reports”]; 

(c) Evaluated the effectiveness of the company’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 company’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 company’s internal control over financial reporting; and 

5. The company’s other certifying officer 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: November 25, 2004

*/s/ Gaétan Mercier*  Gaétan Mercier  Chief Financial Officer