**Exhibit
      31.2**
 
 **SECTION
      302 CERTIFICATIONS**
 
  I,
      David
      T. Merrill, certify that:
  1.
      I have
      reviewed this quarterly report on form 10-Q of Unit Corporation;
  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:
      August 2, 2007
  /s/
      David T. Merrill
 DAVID
      T.
      MERRILL
 Chief
      Financial Officer
 and
      Treasurer