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Exhibit 99.4

Certification Pursuant to Rule 13a-14 under the
Securities Exchange Act of 1934

I, Ronald C. Brown, certify that:



| | 1) |  | I have reviewed this amended annual report on Form 10-K/A of
Starwood Hotels & Resorts;                                                                                                                                                                                                                   
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|
| | 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-14 and and 15d-14)
for the registrant and have:                                                                                



| | a. |  | designed such disclosure controls and procedures
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;
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|
| | b. |  | evaluated the effectiveness of the registrants
disclosure controls and procedures as of a date within 90 days
prior to the filing date of this report (the Evaluation
Date); and                                                                                                  
|
| | c. |  | presented in this report our conclusions about
the effectiveness of the disclosure controls and procedures
based on our evaluation as of the Evaluation Date;                                                                                                                        



| | 5) |  | The registrants other certifying officers and I have
disclosed, based on our most recent evaluation, to the registrants
auditors and the audit committee of registrants board of directors
(or persons performing the equivalent functions);
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| | a. |  | all significant deficiencies in the design or
operation of internal controls which could adversely affect
the registrants ability to record, process,
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| |    |  | summarize and report financial data and have identified for the
registrants auditors any material weaknesses in internal
controls; and               
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|
| | b. |  | any fraud, whether or not material, that involves
management or other employees who have a significant role in
the registrants internal controls; and



| | 6) |  | The registrants other certifying officers and I have
indicated in this report whether there were significant changes in
internal controls or in other factors that could significantly
affect internal controls subsequent to the date of our most recent
evaluation, including any corrective actions with regard to
significant deficiencies and material weaknesses.
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Date: July 7, 2003

/s/ Ronald C. Brown




Ronald C. Brown


Chief Financial Officer