EXHIBIT 31.2

             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:  April 30, 2007
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/s/ John J. Steele
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John J. Steele
Executive Vice President, Treasurer and Chief Financial Officer