CERTIFICATION PURSUANT TO    Section 302    THE SARBANES-OXLEY ACT OF 2002

I, Enrique Osorio Lopez, certify that:
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1. I have reviewed this annual report on Form 20-F of Vitro, S.A.B. de    C.V.;

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 registrant    as of, and for, the periods presented in this report;

4. The registrant's other certifying officers 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 Rule 13a-15(f) and 15d-15(f))for the    registrant 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 registrant, 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) designed such internal control over financial reporting, or caused    such internal control over financial reporting to be designed under our supervision,    to provide reasonable assurance regarding the reliability of financial reporting    and the preparation of financial statements for external purposes in accordance    with generally accepted accounting principles; 

(c) evaluated the effectiveness of the registrant'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 registrant'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 registrant's internal control over financial reporting; and

5. The registrant's other certifying officers and I have disclosed, based    on our most recent evaluation of internal control over financial reporting,    to the registrant's auditors and the audit committee of the registrant's board    of directors:

(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 registrant'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 registrant's internal control    over financial reporting.

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| Date: June 21, 2007 | /s/ Enrique Osorio Lopez       |
|---------------------|--------------------------------|
|                | Name: Enrique Osorio Lopez     |
|                | Title: Chief Financial Officer |