As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 4/04/06  Euro Disney S C A                 20-F        9/30/05    6:4.4M                                   Merrill Corp-MD/FA

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual and Transition Report of Foreign Private     HTML   2.13M 
                          Issuers                                                
 2: EX-12.1     Statements Regarding Computation of Ratios          HTML     14K 
 3: EX-12.2     Statements Regarding Computation of Ratios          HTML     14K 
 4: EX-13.1     Annual Report to Security Holders                   HTML     11K 
 5: EX-15.1     Letter Re Unaudited Interim Financial Information   HTML     24K 
 6: EX-15.2     Letter Re Unaudited Interim Financial Information   HTML    678K 

Exhibit 12.2

 

Management Certification under Section 302 of Sarbanes Oxley:

 

I, Ignace Lahoud, Chief Financial Officer of Euro Disney S.A.S. (the “Management Company”), certify that:

 

1.             I have reviewed this annual report on Form 20-F of Euro Disney S.C.A. (the “Company”);

 

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;

 

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;

 

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 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 report is being prepared;

 

(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

 

(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

 

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 equivalent functions):

 

(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

 

(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.

 

Date:       April 4, 2006

 

	By:	/s/ IGNACE LAHOUD
	Name: Ignace Lahoud
	Title: Chief Financial Officer

 

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