EXHIBIT 31.2

          CERTIFICATION OF THE CHIEF FINANCIAL OFFICER
   PURSUANT TO RULES 13a-14(a) AND 15d-14(a) OF THE SECURITIES
 EXCHANGE ACT OF 1934 (SECTION 302 OF THE SARBANES-OXLEY ACT OF
                              2002)

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:  November 3, 2008
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/s/ John J. Steele
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John J. Steele
Executive Vice President, Treasurer and Chief Financial Officer