EXHIBIT 99.2

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

I, Jorge A. Junquera, state and attest that:

(1)      To the best of my knowledge, based upon a review of the covered reports
         of Popular, Inc., and, except as corrected or supplemented in a
         subsequent covered report;

         *        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

         *        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":

         *        Annual Report on Form 10-K for the fiscal year ended
                  December 31, 2001, filed with the Commission on
                  March 21, 2002, of Popular, Inc.;

         *        all reports on Form 10-Q, all reports on Form 8-K and all
                  definitive proxy materials of Popular, Inc. filed with the
                  Commission subsequent to the filing of the Form 10-K
                  identified above; and

         *        any amendments to any of the foregoing.



/s/ Jorge A. Junquera
- -----------------------------
Jorge A. Junquera
Chief Financial Officer
August 14, 2002
                               Affidavit No. 2888

                               Subscribed and sworn to before me this
                               14th day of August, 2002.


                               /s/ Brunilda Santos de Alvarez, Esq.
                               ------------------------------------------------
                               Notary Public
                               My Commission Expires: My Commission is for life