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CERTIFICATION OF CHIEF FINANCIAL OFFICER

I, JOHN S. THOMSON, certify that:

|1. | I have reviewed this Annual Report on Form 20-F of
      Kirkland Lake Gold Inc.;                                                                                                                                                                                                                                                 
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|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;
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|3. | Based on my knowledge, the financial statements, and
      other financial information included in this Annual Report, fairly present
      in all material respects the financial condition, results of operations
      and cash flows of the Issuer as of, and for, the periods presented in this
      report;                
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|4. | The Issuers other certifying officer(s) 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)) for
      the Issuer and have:                                                                                          
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|   | (b)                                                                                                                                                                                                                                                                                                                               
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|   | (c)                                                                                                                                                                                                                                                                                                                               
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|   | (d)                                                                                                                                                                                                                                                                                                                               
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|5. | The Issuers other certifying officer(s) and I have
      disclosed, based on our most recent evaluation of the internal control
      over financial reporting, to the Issuers auditors and the audit committee
      of Issuers board of directors (or persons performing the equivalent
      function):                     
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|   | (a)                                                                                                                                                                                                                                                                                                                               
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|   | (b)                                                                                                                                                                                                                                                                                                                               

Date: September 13, 2006

(signed) John S. Thomson
               
Acting/Interim Chief Financial Officer

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