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:   August 1, 2005
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/s/ John J. Steele
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John J. Steele
Senior Vice President, Treasurer and Chief Financial Officer