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:   October 31, 2005
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/s/ John J. Steele
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John J. Steele
Executive Vice President, Treasurer and Chief Financial Officer