EXHIBIT 31(b)


CERTIFICATIONS


 I, George F. Slook, certify that:

1. I have reviewed this quarterly report on Form 10-Q of
   Sears Roebuck Acceptance Corp.;

2. Based on my knowledge, this quarterly 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;

3. Based on my knowledge, the financial statements, and
   other financial information included in this quarterly
   report, fairly present in all material respects the
   financial condition, results of operations and cash flows
   of the registrant as of, and for, the periods presented
   in this quarterly report;

4. The registrant's other certifying officer(s) and I are
   responsible for establishing and maintaining disclosure
   controls and procedures (as defined in Exchange Act
   Rules 13a-15(e) and 15d-15(e)) for the registrant and we have:

(a) Designed such disclosure controls and procedures, or caused
    such disclosures controls  to be designed under  our supervision,
    to ensure that material information relating  to the registrant,
    including its consolidated subsidiaries, is made known
    to us by others within  those entities, particularly during
    the period in which this quarterly report is being prepared;

(b) Evaluated the effectiveness of the registrant's disclosure
    controls and procedures and presented in this quarterly report
    our conclusions about the effectiveness of the disclosure
    controls and procedures, as of the end of the period covered
    by this quarterly report based on such evaluation; and

(c)Disclosed in this  quarterly report any changes in the registrant's
   internal control over financial reporting that occurred during the
   registrant's most recent fiscal quarter (the registrant's fourth
   fiscal quarter in the case of an annual report ) that has materially
   affected, or is reasonably likely to materially affect, the registrant's
   internal control over financial reporting; and

5. The registrant's other certifying officer(s) and I have disclosed,
   based on our most recent evaluation of internal control over financial
   reporting,  to the registrant's auditors and the audit committee of
   registrant's board of directors (or persons  performing the equivalent
   functions):

(a) All significant deficiencies or material weaknesses in the design or
    operation of internal control over financial reporting which are
    reasonably likely to adversely affect the registrant's ability to
    record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or
    other employees who have a significant role in the registrant's
    internal control over financial reporting.




 Date: May 11,  2004

By:  /s/  George F. Slook
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 George F. Slook
Vice President, Finance  (principal financial officer)