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EXHIBIT 99.3
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350
AS ADOPTED PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Ron OConnor, certify that:



| | (1) |  | I have reviewed this quarterly report on Form 10-QSB Great Western
Land and Recreation, Inc.;                                                                                                                                                                                                                                          
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| | (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
in order 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 quarterly report;
|
| | (3) |  | Based on my knowledge, the financial statements, and other financial
information included in this quarterly 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 quarterly 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 15d-14) for the registrant and we 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 the quarterly
report is being prepared;
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| | (b) |  | evaluated the effectiveness of the issuers disclosure controls
and procedures as of a date within 90 days prior to the filing date
of this quarterly report (the Evaluation Date); and                                                                                                     
|
| | (c) |  | presented in this quarterly 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 function):
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| | (a) |  | all significant deficiencies in the design or operation of
internal controls (a pre-existing term relating to internal controls
regarding financial reporting) which could adversely affect the
companys ability to record, process, summarize and report financial
data and have identified for the company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 companys internal
controls; and                                                                                                                                                                                                                       
|

| | (6) |  | The registrants other certifying officers and I have indicated in
this quarterly report whether or not there were significant changes in internal
controls or in other factors that could significantly affect internal controls
subsequent to the date of our evaluation, including any corrective actions with
regard to significant deficiencies and material weaknesses.
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| | Date: May 15, 2003
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| | /s/ Ron OConnor
Ron OConnor
Vice President of Finance and
Chief Financial Officer
(Principal Financial Officer)
Great Western Land and Recreation, Inc.
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