EXHIBIT 12.2

Annual
CertificationPursuant to Section 302 of Sarbanes-Oxley Act of 2002

I, Thierry Turbant,
Chief Financial Officer of EDAP TMS S.A., certify that:

|1. | I have reviewed this annual report on Form 20-F of EDAP TMS S.A.;
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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 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;
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|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)) for the Company and we have:
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| | 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;
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| | b) | 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
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| | c) | 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
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|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):
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| | 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
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| | 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.
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|Dated: May 20, 2005 | /s/ Thierry Turbant
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| | Title:
Chief Financial Officer
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