EXHIBIT 31.2


                                 CERTIFICATIONS

I, Ben M. Palmer, Vice President and Chief Financial Officer of registrant,
certify that:
        1.      I have reviewed this quarterly report on Form 10-Q of Marine
                Products Corporation;
        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 officer(s) 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 report is
                being prepared;
                (c)     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
                (d)     Disclosed in this report any change in the registrant's
                internal control over financial reporting that occurred during
                the registrant's most recent fiscal quarter (the registrant's
                fourth fiscal quarter in the case of an annual report) that has
                materially affected, or is reasonably likely to materially
                affect, the registrant's internal control over financial
                reporting; and
        5.      The registrant's other certifying officer(s) 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 the registrant's board of directors
                (or persons performing the equivalent function):
                (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.


                                             /s/ Ben M. Palmer
                                             -----------------------------------
                Date: November 1, 2004       Ben M. Palmer
                                             Vice President, Chief Financial
                                             Officer and Treasurer
                                             (Principal Financial and Accounting
                                              Officer)