**EXHIBIT 12.2**

**CERTIFICATIONS**

I, EnricoCavatorta, certify that:

1.             I have reviewed this annual reporton Form 20-F of Luxottica Group S.p.A.;

2.             Based on my knowledge, this reportdoes not contain any untrue statement of a material fact or omit to state a materialfact necessary to make the statements made, in light of the circumstances underwhich such statements were made, not misleading with respect to the periodcovered 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 company as of, and for, the periods presentedin this report;

4.             Thecompany’s other certifying officer(s) and I are responsible forestablishing and maintaining disclosure controls and procedures (as defined inExchange Act Rules 13a-15(e) and 15d-15(e)) and internalcontrol over financial reporting (as defined in Exchange Act Rules 13a-15(f)and 15d-15(f)) for the company and have:

(a)  Designed suchdisclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure that materialinformation relating to the company, including its consolidated subsidiaries,is made known to us by others within those entities, particularly during theperiod in which this report is being prepared;

(b) Designed such internal control over financialreporting, or caused such internal control over financial reporting to bedesigned under our supervision, to provide reasonable assurance regarding thereliability of financial reporting and the preparation of financial statementsfor external purposes in accordance with generally accepted accountingprinciples;

(c)  Evaluated theeffectiveness of the company’s disclosure controls and procedures and presentedin this report our conclusions about the effectiveness of the disclosurecontrols and procedures, as of the end of the period covered by this reportbased on such evaluation; and

(d)  Disclosed inthis report any change in the company’s internal control over financialreporting that occurred during the period covered by the annual report that hasmaterially affected, or is reasonably likely to materially affect, the company’sinternal control over financial reporting; and

5.             The company’s other certifyingofficer(s) and I have disclosed, based on our most recent evaluation ofinternal control over financial reporting, to the company’s auditors and theaudit committee of the company’s board of directors (or persons performing theequivalent functions):

(a)  All significantdeficiencies and material weaknesses in the design or operation of internalcontrol over financial reporting which are reasonably likely to adversely affectthe company’s ability to record, process, summarize and report financialinformation; and

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

 
|        |   | By:    |   | /s/ ENRICO CAVATORTA    |
|--------|--------|--------|--------|-------------------------|
|   |   |   |   | Enrico Cavatorta        |
|   |   |   |   | Chief Financial Officer |

 

Dated: June 29, 2007

 

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