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 SEPTEMBER 30, 2003

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.,  for  the  quarter  ended September 30, 2003 (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 registrant as
of,  and  for,  the  periods  presented  in  this  Report;

4.   The  registrant'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  registrant and 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 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  changes in the registrant's internal
          control over financial reporting that occurred during the registrant's
          most  recent fiscal quarter that materially affected, or is reasonable
          likely  to  materially  affect, the registrant's internal control over
          financial  reporting;  and

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  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
          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  10th  day  of November 2003.

               SAFEGUARD  HEALTH  ENTERPRISES,  INC.

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


                                       27
<PAGE>