**Exhibit 31.2**

**Certification of Executive Vice President and Chief Financial Officer**

**Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002**

 

I, Charles P. Slacik, ExecutiveVice President – Chief Financial Officer, certify that:

 

1. I have reviewed this quarterlyreport on Form 10-Q of Watson Pharmaceuticals, Inc.;

 

2. Based on my knowledge, thisreport does not contain any untrue statement of a material fact or omit tostate a material fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading withrespect to the period covered by this report;

 

3. Based on my knowledge, thefinancial statements, and other financial information included in this report,fairly present in all material respects the financial condition, results ofoperations and cash flows of the registrant as of, and for, the periodspresented in this report;

 

4. The registrant’s othercertifying officer and I are responsible for establishing and maintainingdisclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)and 15d-15(e)) for the registrant and have:

 

a) designedsuch disclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision,  to ensure that material information relatingto the registrant, including its consolidated subsidiaries, is made known to usby others within those entities, particularly during the period in which thisreport is being prepared;

 

b) evaluatedthe effectiveness of the registrant’s disclosure controls and procedures andpresented in this report our conclusions about the effectiveness of thedisclosure controls and procedures, as of the end of the period covered by thisreport based on such evaluation; and

 

c) disclosedin this report any change in the registrant’s internal control over financialreporting that occurred during the registrant’s most recent fiscal quarter (theregistrant’s fourth fiscal quarter in the case of an annual report) that hasmaterially affected, or is reasonably likely to materially affect, theregistrant’s internal control over financial reporting; and

 

5. The registrant’s othercertifying officer and I have disclosed, based on our most recent evaluation ofinternal control over financial reporting, to the registrant’s auditors and theaudit committee of the registrant’s board of directors (or persons performingthe equivalent function):

 

a) allsignificant deficiencies and material weaknesses in the design or operation ofinternal control over financial reporting which are reasonably likely toadversely affect the registrant’s ability to record, process, summarize andreport financial information; and

 

b) any fraud,whether or not material, that involves management or other employees who have asignificant role in the registrant’s internal control over financial reporting.

 
| Date:  August 6, 2004 |
|----------------------------|
|                       |
|                       | By: | **/s/ Charles P. Slacik** |
|                       |   | Charles P. Slacik |
|                       | ** ** | Executive Vice President – Chief Financial Officer |
|                       | ** ** | (Principal Financial Officer) |

 

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