EXHIBIT 31.3

                                 CERTIFICATIONS

I, Gary L. Smith, certify that:

     1.       I have reviewed this annual report on Form 10-K/A of The
              Andersons, 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 officers 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)) 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 annual report is being prepared;

              b)       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

              c)       Disclosed in this report any change in the registrant's
                       internal control over financial reporting that occurred
                       during the registrant's most recent fourth fiscal quarter
                       that has materially affected, or is reasonable likely to
                       materially affect, the registrant's internal control over
                       financial reporting; and

     5.       The registrant's other certifying officers 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 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.

December 3, 2003

                                           /s/Gary L. Smith
                                           ---------------------------
                                           Gary L. Smith
                                           Vice President, Finance and Treasurer