FORM 52-109A1
CERTIFICATION OF ANNUAL FILINGS
I,André Godin, Vice-President, Administration and FinanceofNeptune Technologies & BioressourcesInc.,certify that:
1.
I have reviewed the annual filings (as this term is defined inRegulation 52-109 Certification of Disclosure in Issuers’ Annual and Interim Filings) ofNeptune Technologies & Bioressources Inc. for the financial year endedMay 31, 2007;
2.
Based on my knowledge, the annual filings do not contain any untrue statement of a material fact or omit to state a material fact required to be stated or that is necessary to make a statement not misleading in light of the circumstances under which it was made, with respect to the period covered by the annual filings;
3.
Based on my knowledge, the annual financial statements together with the other financial information included in the annual filings fairly present in all material respects the financial condition, results of operations and cash flows of the issuer, as of the date and for the periods presented in the annual filings;
4.
The issuer’s other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures and internal control over financial reporting for the issuer, and we have:
(a) designed such disclosure controls and procedures, or caused them to be designed under our supervision, to provide reasonable assurance that material information relating to the issuer, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which the annual filings are being prepared;
(b) designed such internal control over financial reporting, or caused it to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with the issuer’s GAAP;
(c) evaluated the effectiveness of the issuer’s disclosure controls and procedures as of the end of the period covered by the annual filings and have caused the issuer to disclose in the annual MD&A our conclusions about the effectiveness of the disclosure controls and procedures as of the end of the period covered by the annual filings based on such evaluation; and
5.
I have caused the issuer to disclose in the annual MD&A any change in the issuer’s internal control over financial reporting that occurred during the issuer’smost recent interim periodthat has materially affected, or is reasonably likely to materially affect, or is reasonably likely to materially affect, the issuer’s internal control over financial reporting.
Date: September 5, 2007
(signed) André Godin
André Godin
Vice-President, Administration and Finance