Exhibit 99.2


                            HYDRON TECHNOLOGIES, INC.

William A. Fagot                                                    954-861-6410
Chief Financial Officer                                        wfagot@hydron.com



         Statement Under Oath of Chief Financial Officer Regarding Facts
               and Circumstances Relating to Exchange Act Filings

I, William A. Fagot, state and attest that:

     1.  To the best of my knowledge, based upon a review of the covered report
     of Hydron Technologies, Inc. and, except as corrected or supplemented in a
     subsequent covered report:

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

          b.   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 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":

          a.   The Annual Report on Form 10-K for the Year Ended December 31,
               2001 of Hydron Technologies, Inc.;

          b.   All reports on Form 10-Q, all reports on form 8-K and all
               definitive proxy materials of Hydron Technologies, Inc. filed
               with the Commission subsequent to the filing of the Form 10-K
               identified above; and

          c.   Any amendments to any of the foregoing



/s/ WILLIAM A. FAGOT
- ------------------------------
William A. Fagot
Chief Financial Officer
August 13, 2002



                               [GRAPHIC OMITTED]
2201 W. Sample Rd. Bldg. 9, Ste. 7B                 Pompano Beach, Florida 33073
                  Tel: 954-861-6400                 Fax: 954-861-6401
                                 www.hydron.com