Exhibit 12.2

Certification of Chief Financial Officer

I, Alejandro de la Fuente, certify that:

1.	I have reviewed this amendment to the annual report on Form 20-F of Lan Airlines S.A.;

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.

Date: May 7, 2007

By:    /s/ Alejandro de la Fuente Goic                
          Name:   Alejandro de la Fuente Goic
          Title:    Chief Financial Officer