EXHIBIT 99(b)


Statement Under Oath Of Principal Executive Officer and Principal
                      Financial Officer
 Regarding Facts And Circumstances Relating To Exchange Act
                           Filings

I, Robert J. Darretta, principal financial officer of
Johnson & Johnson, a New Jersey corporation, state and
attest that:
   (1)   To the best of my knowledge, based upon a review
   of the covered reports of Johnson & Johnson, 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 Audit Committee of the Board of Directors of
   Johnson & Johnson.

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

          the Annual Report on Form 10-K of Johnson & Johnson for
          the fiscal year ended December 30, 2001;

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

          any amendments to any of the foregoing.

/s/ Robert J. Darretta                 Subscribed and sworn to
Name:  Robert J. Darretta              before me this 9th day of
Date:   August 9, 2002.                August 2002.

                                       /s/ Linda A. Piscadlo
                                       Notary Public of New Jersey
                                       My Commission Expires
                                       9/18/06