Exhibit 99.2

                    CERTIFICATION OF CHIEF FINANCIAL OFFICER

     In connection with the Annual Report of Hudson Respiratory Care Inc. (the
"Company") on Form 10-K for the year ended December 31, 2002 as filed with the
Securities and Exchange Commission on the date hereof (the "Annual Report"), I,
Patrick G. Yount, Chief Financial Officer of the Company, certify, to my
knowledge, that:

     1.   The Annual Report fully complies with the requirements of Section
          13(a) of the Securities and Exchange Act of 1934; and

     2.   The information contained in the Annual Report fairly presents, in all
          material respects, the financial condition and results of operations
          of the Company.

                                           /s/ PATRICK G. YOUNT
                                           -------------------------------------
                                           Patrick G. Yount
                                           Chief Financial Officer
                                           March 24, 2003