Exhibit 31.2

                    CERTIFICATION OF CHIEF FINANCIAL OFFICER
           PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO
                 SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002;
                          QUARTERLY REPORT ON FORM 10-Q
                      FOR THE QUARTER ENDED MARCH 31, 2004

I,  Dennis  L  Gates, Senior Vice President and Chief Financial Officer, certify
that:

1.   I  have  reviewed  this  quarterly  report on Form 10-Q of SafeGuard Health
Enterprises,  Inc.  (the  "Company"),  for the quarter ended March 31, 2004 (the
"Report"),

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 Company as of,
and  for,  the  periods  presented  in  this  Report;

4.   The  Company's  other  certifying  officer  and  I  am  responsible  for
establishing  and  maintaining disclosure controls and procedures (as defined in
Exchange  Act  Rules  13a-15(e)  and  15d-15(e))  for  the  Company  and  have:

          a)   Designed  such disclosure controls and procedures, or have caused
               such  disclosure controls and procedures to be designed under our
               supervision,  to ensure that material information relating to the
               Company,  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 Company'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 changes in the Company's internal
               control  over  financial  reporting  that  occurred  during  the
               Company's  most  recent  fiscal  quarter  that  has  materially
               affected,  or  is  reasonable  likely  to  materially affect, the
               Company's  internal  control  over  financial  reporting;  and

5.   The  Company's  other certifying officer and I have disclosed, based on our
most  recent  evaluation  of  internal  control over financial reporting, to the
Company's  auditors  and the audit committee of Company'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 Company'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 Company's
               internal  controls  over  financial  reporting.

Pursuant  to  the requirements of Section 13 or 15(d) of the Securities Exchange
Act  of  1934, this certification has been signed by the undersigned in the City
of  Aliso  Viejo,  State  of  California,  on  the  13th  day  of  May  2004.

                         SAFEGUARD  HEALTH  ENTERPRISES,  INC.

                         By:  /s/  Dennis  L.  Gates
                              ----------------------
                              Dennis L. Gates
                              Senior Vice President and Chief Financial Officer
                              (Principal Accounting Officer)


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