EXHIBIT 31.2

          CERTIFICATION OF THE CHIEF FINANCIAL OFFICER
   PURSUANT TO RULES 13a-14(a) AND 15d-14(a) OF THE SECURITIES
 EXCHANGE ACT OF 1934 (SECTION 302 OF THE SARBANES-OXLEY ACT OF
                              2002)

I, John J. Steele, certify that:

1. I have  reviewed this quarterly  report on Form 10-Q of Werner
   Enterprises, Inc.;

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))  and internal  control  over  financial
   reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-
   15(f)) 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)   Designed  such internal control over financial reporting,
        or caused  such internal control over financial reporting
        to  be  designed  under  our   supervision,  to   provide
        reasonable  assurance   regarding  the   reliability   of
        financial  reporting  and  the  preparation  of financial
        statements  for  external  purposes  in  accordance  with
        generally accepted accounting principles;
   c)   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
   d)   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:  May 4, 2010
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/s/ John J. Steele
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John J. Steele
Executive Vice President, Treasurer and Chief Financial Officer