Exhibit 31(i)(B)

                  RULE 13a-14(a)/15d-14(a) CERTIFICATION

I, John J. Steele, certify that:

1.   I  have  reviewed  this  quarterly  report  on  Form  10-Q  of  Werner
     Enterprises, Inc.;

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;

3.   Based  on my knowledge, the  financial statements, and other financial
     information included in this  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
     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)) and internal
     control  over  financial  reporting  (as defined in Exchange Act Rules
     13a-15(f) and  15d-15(f)) 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 report is being prepared;

     b)   Designed  such  internal  control  over  financial  reporting, or
          caused such  internal  control  over financial  reporting  to  be
          designed  under  our supervision, to provide reasonable assurance
          regarding  the  reliability   of  financial   reporting  and  the
          preparation  of financial  statements  for  external  purposes in
          accordance with generally accepted accounting principles;

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

     d)   Disclosed  in this 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  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  the   registrant's  board   of  directors  (or  persons
     performing the equivalent functions):

     a)   All  significant  deficiencies  and  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 2, 2005
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/s/ John J. Steele
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John J. Steele
Senior Vice President, Treasurer and Chief Financial Officer