Exhibit 31.2

CERTIFICATE
OF CHIEF FINANCIAL OFFICER

I,
Mark Flowers, the Chief Financial Officer of FNB Banking Company (the
small business issuer), certify that:

| | 1. | I
have reviewed this quarterly report on Form 10-QSB of the small business issuer;
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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;
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| | 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 small business issuer as of, and for, the periods
presented  in this report;
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| | 4. | The
small business issuers other certifying officer 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 small business issuer and have:
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| | (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 small business issuer, 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 small business issuer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
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| | (c) | Disclosed
in this report any change in the small business issuers internal control over financial
reporting that occurred during the small  business issuers most recent fiscal quarter
(the small business issuers fourth fiscal quarter in the case of an  annual report) that
has materially affected, or is reasonably likely to materially affect, the small business
issuers internal control over financial reporting; and
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| | 5. | The
small business issuers other certifying officer and I have disclosed, based on our most
recent evaluation of internal controls over  financial reporting, to the small business
issuers auditors and the audit committee of small business issuers board of directors
(or  persons performing the equivalent functions):
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| | (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
small business issuers ability to record, process, summarize and report  financial
information; 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 small business issuers  internal control over financial
reporting.
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| | Dated this
     10th day of November 2004.
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| | /s/  Mark Flowers Mark Flowers, Assistant Treasurer Chief Financial Officer
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