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Exhibit 31b

CERTIFICATIONS

I, Christopher J. Eperjesy, certify that:

1.    I have reviewed this annual report on Form 10-K of Twin Disc,
      Incorporated;

2.    Based on my knowledge, this annual 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 annual report;

3.    Based on my knowledge, the financial statements, and other financial
      information included in this annual 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
      annual report;

4.    The registrant's other certifying officers 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 have:

     a)      designed such disclosure controls and procedures, or caused
     such disclosure controls and procedures 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 annual report is being prepared;

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

     c)     disclosed in this annual report any change 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 this 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 officers 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 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:  September 15, 2004                /s/ CHRISTOPHER J. EPERJESY
                                         Christopher J. Eperjesy
                                         Vice President - Finance, Treasurer,
                                         Chief Financial Officer