Exhibit 99(b)


         STATEMENT UNDER OATH OF PRINCIPAL FINANCIAL OFFICER REGARDING
            FACTS AND CIRCUMSTANCES RELATING TO EXCHANGE ACT FILINGS


I, Judy C. Lewent, state and attest that:

         (1) To the best of my knowledge, based upon a review of the covered
         reports of Merck & Co., Inc., and, except as corrected or supplemented
         in a subsequent covered report:

            -     no covered report contained an untrue statement of a material
                  fact as of the end of the period covered by such report (or in
                  the case of a report on Form 8-K or definitive proxy
                  materials, as of the date on which it was filed); and

            -     no covered report omitted to state a material fact necessary
                  to make the statements in the covered report, in light of the
                  circumstances under which they were made, not misleading as of
                  the end of the period covered by such report (or in the case
                  of a report on Form 8-K or definitive proxy materials, as of
                  the date on which it was filed).

         (2) I have reviewed the contents of this statement with the Company's
         audit committee.

         (3) In this statement under oath, each of the following, if filed on or
         before the date of this statement, is a "covered report":

            -     Annual Report on Form 10-K for the fiscal year ended December
                  31, 2001 as filed with the Securities and Exchange Commission
                  on March 21, 2002 of Merck & Co., Inc.;

            -     all reports on Form 10-Q, all reports on Form 8-K and all
                  definitive proxy materials of Merck & Co., Inc., filed with
                  the Commission subsequent to the filing of the Form 10-K
                  identified above; and

            -     any amendments to any of the foregoing.



                                                         
/s/ Judy C. Lewent                                          Subscribed and sworn to
-------------------------------------
 Judy C. Lewent                                             before me this 13th day of
 Executive Vice President and Chief                         August 2002.
 Financial Officer
                                                            /s/ Lola Sybil Koniuszy
                                                            ----------------------------------------
August 13, 2002                                             Notary Public

                                                            My Commission Expires:  February 3, 2003