Exhibit 99.2

                Written Statement of the Chief Financial Officer
                       Pursuant to 18 U.S.C. Section 1350

         Solely for the purposes of complying  with 18 U.S.C.  Section  1350, I,
the undersigned  Senior Vice President and Chief Financial Officer of Winn-Dixie
Stores, Inc. (the "Company"),  hereby certify,  based on my knowledge,  that the
Annual  Report on Form 10-K of the Company for the year ended June 26, 2002 (the
"Report")  fully  complies  with  the  requirements  of  Section  13(a)  of  the
Securities  Exchange  Act of 1934 and that  information  contained in the Report
fairly presents,  in all material respects,  the financial condition and results
of operations of the Company.



/s/      Richard P. McCook
   ------------------------
         Richard P. McCook
         August 7, 2002