Exhibit
      12.3




**CERTIFICATION**




I,
      Xu Jie
      Bo, certify that:




1.
      I have
      reviewed this annual report on Form 20-F of China Southern Airlines Company
      Limited;




2.
      Based
      on my knowledge, this annual 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 annual report;




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




4.
      The
      company’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 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 annual 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 company’s disclosure controls and procedures
      and presented in this annual report our conclusions about the effectiveness
      of
      the disclosure controls and procedures, as of the end of the period covered
      by
      this annual report based on such evaluation; and




(d)
      Disclosed in this annual report any change in the company’s internal control
      over financial reporting that occurred during the period covered by this annual
      report that has materially affected, or is reasonably likely to materially
      affect, the company’s internal control over financial reporting.




5.
      The
      company’s other certifying officer(s) and I have disclosed, based on our most
      recent evaluation, to the company’s auditors and the audit committee of the
      company’s board of directors (or persons performing the equivalent function);




(a)
      All
      significant deficiencies and material weaknesses in the design or operation
      of
      internal controls 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 controls over financial
      reporting.




Date:
                June 29, 2007
            By:
            /s/
              Xu
              Jie BoName:
                Xu Jie BoTitle:
                Chief Financial Officer