Exhibit 99.3


       STATEMENT UNDER OATH OF PRINCIPAL FINANCIAL OFFICER REGARDING FACTS
               AND CIRCUMSTANCES RELATING TO EXCHANGE ACT FILINGS

I, G. Stephen Finley, state and attest that:

(1)     To the best of my knowledge, based upon a review of the covered
        reports of Baker Hughes Incorporated, and, except as corrected or
        supplemented in a subsequent covered report:

         o   no covered report contained an untrue statement of a material fact
             as of the end of the period covered by such report (or in the case
             of a report on Form 8-K or definitive proxy materials, as of the
             date on which it was filed); and

         o   no covered report omitted to state a material fact necessary to
             make the statements in the covered report, in light of the
             circumstances under which they were made, not misleading as of the
             end of the period covered by such report (or in the case of a
             report on Form 8-K or definitive proxy materials, as of the date on
             which it was filed).

(2)     I have reviewed the contents of this statement with the Company's
        audit committee.

(3)     In this statement under oath, each of the following, if filed on or
        before the date of this statement, is a "covered report":

         o   Annual Report on Form 10-K for the fiscal year ended December 31,
             2001 of Baker Hughes Incorporated;

         o   all reports on Form 10-Q, all reports on Form 8-K and all
             definitive proxy materials of Baker Hughes Incorporated filed with
             the Commission subsequent to the filing of the Form 10-K identified
             above; and

         o   any amendments to any of the foregoing.


/s/      G. Stephen Finley                    Subscribed and sworn to before me
- -----------------------------                 this 14th day of August 2002.
Name:    G. Stephen Finley
Date:    August 14, 2002

                                              /s/ Margaret Wicke
                                              ---------------------------------
                                              Notary Public

                                              My Commission Expires:
                                              September 1, 2002