|Exhibit 12.2


CERTIFICATION PURSUANT
TOSECTION 302 OF THE SARBANES-OXLEY ACT OF 2002


I, Jacques Hérail, certify
that:
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|1. |  | I
have reviewed this annual report on Form 20-F of Havas;
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|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;
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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 registrant as
          of, and for, the periods presented in this annual report;
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|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)) for the registrant and 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 registrant, 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;
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| |  |  |  | (b) |  | evaluated
the effectiveness of the registrants disclosure controls and           procedures
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
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| |  |  |  | (c) |  | disclosed
in this report any change in the registrant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 registrants internal control over financial reporting; and
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|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 (or persons performing the equivalent function):
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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 registrant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 registrants internal control over
          financial reporting.
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|Date: May 28, 2004
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| |  | /s/ Jacques Hérail
      
      Jacques Hérail
      Chief Financial Officer
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