Imperial Oil Limited (IMO) 10-Q 2006 Q1 Quarterly report

Exhibit (32.2)

Certification of Periodic Financial Report
Pursuant to 18 U.S.C. Section 1350

     For purposes of 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of theSarbanes-Oxley Actof 2002, the undersigned, Paul A. Smith, the chief financial officer of Imperial Oil Limited (the “Company”), hereby certifies that, to his knowledge:

               (i) the Quarterly Report on Form 10-Q of the Company for the quarter ended March 31, 2006, as filed with the Securities and Exchange Commission (the “Report”), fully complies with the requirements of section 13(a) or 15(d) of theSecurities Exchange Actof 1934; and

               (ii) the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Dated:  May 4, 2006

/s/  Paul A. Smith  

Paul A. Smith 

Controller and Senior Vice-President,
Finance and Administration
(chief financial officer)