Exhibit 31.2

CERTIFICATION

|I, John F. Brennan, Executive Vice President, Finance and Chief Financial Officer, certify that:
|------------------------------------------------------------------------------------------------
|                                                                                                
|1.                                                                                              
|                                                                                                
|2.                                                                                              
|                                                                                                
|3.                                                                                              
|                                                                                                
|4.                                                                                              
|                                                                                                
|                                                                                                
|                                                                                                
|                                                                                                
|                                                                                                
|                                                                                                
|                                                                                                
|                                                                                                
|                                                                                                
|5.                                                                                              
|                                                                                                
|                                                                                                
|                                                                                                
|                                                                                                
|                                                                                                

| |                         |                                                                            
| | ----------------------- | ---------------------------------------------------------------------------
| | Date:  March
  15, 2004 | /s/ John F. Brennan                                                        
| |                         |                                                                            
| |                         | John F. Brennan                                                            
| |                         | Executive Vice
  President, Finance and Chief
            Financial Officer
| |                         | Answerthink, Inc.                                                          

---

---