**Exhibit 12.2**

 
| BASF  Aktiengesellschaft |   |  |
|--------------------------|--------|--|

 

**CERTIFICATIONOF THE CHIEF FINANCIAL OFFICER PURSUANTTO SECTION 302 OF THE SARBANES-OXLEY ACT**

I, Dr. Kurt Bock, certify that:

1.               Ihave reviewed this annual report on Form 20-F of BASF Aktiengesellschaft;

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(s) and I are responsible for establishing andmaintaining disclosure controls and procedures (as defined in Exchange ActRules  13a-15(e) and 15d-15(e)) and internal control over financialreporting (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,is made known to us by others within those entities, particularly during theperiod in 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;

(d)         Disclosed inthis 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’sother certifying officer(s) 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)          Allsignificant deficiencies and material weaknesses in the design oroperation of internal control over financial reporting which arereasonably likely to adversely affect the company’s ability to record, process,summarize and report financial information; and

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(b)         Any fraud,whether or not material, that involves management or other employees who have asignificant role in the company’s internal control over financial reporting.

 
| Date: March 6, 2007 |   |                                   |
|--------------------------|--------|----------------------------------------|
|                     |   |                                   |
|                     |   |                                        |
|                     |   | Dr. Kurt Bock                     |
|                     |   | Chief Financial Officer, Member of the |
|                     |   | Board of Executive Directors           |

 

 

 

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