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                                                                 Exhibit 31(b)
                                 TXU GAS COMPANY
                       Certificate Pursuant to Section 302
                         of Sarbanes - Oxley Act of 2002
                              CERTIFICATION OF PFO


     I, Scott Longhurst, Principal Financial Officer of TXU Gas Company, certify
that:

1.        I have reviewed this quarterly report on Form 10-Q of TXU Gas
          Company;

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;

             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(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
         functions):

             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.




Date: August 13, 2003                        /s/ Scott Longhurst
                                     -----------------------------------
                                     Signature: Scott Longhurst
                                     Title: Principal Financial Officer