**Exhibit
  31.2**

**SECTION
  302 CERTIFICATION OF CHIEF FINANCIAL OFFICER**

I, Richard P.
Barber, certify that:

|1. |  | I
have reviewed this quarterly report on Form 10-Q of Insightful Corporation;
|-- |  | -----------------------------------------------------------------------------

|2. |  | Based
on my knowledge, this quarterly 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 and I are responsible for establishing and
maintaining disclosure controls and  procedures (as defined in Exchange Act 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;
|-- |  | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|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 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 and I have disclosed, based on our most recent
evaluation, 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 controls over financial reporting.
|-- |  | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------



|Date: | September
      10, 2004 | By: | /s/ Richard P. Barber                                                
|----- | ------------------------ | --- | ---------------------------------------------------------------------
|      |                          |     |                                                                      
|      |                          |     | Richard P. Barber                                                    
|      |                          |     | Chief Financial Officer

(Principal Financial and Accounting Officer)

30