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Exhibit 31.2

                                  CERTIFICATION


I, Paul W. Miller, certify that:

1)  I have reviewed this annual report on Form 10-KSB of CLAIMSNET.COM 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 officer and I are responsible for
    establishing and maintaining disclosure control and procedures (as defined
    in Exchange Act Rules 13a and 15d-15(e) for the registrant and we have:

a)       designed such disclosure control and procedures, or caused such
         disclosure control 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)       designed such internal control over financial reporting, or caused such
         internal control over financial reporting to be designed under our
         supervision, to provide reasonable assurance regarding the reliability
         of financial reporting and the preparation of financial statements for
         external purposes in accordance with generally accepted accounting
         principles;

c)       evaluated the effectiveness of the registrant's disclosure control and
         procedures and presented in this report our conclusions about the
         effectiveness of the disclosure control 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;

5)  The registrant's other certifying officer 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 function):

a)       all significant deficiencies and material weaknesses in the design or
         operation of internal control over financial reporting which are
         reasonable 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.

Date: March 26, 2004

/s/ Paul W. Miller

Paul W. Miller
Chief Financial Officer