Exhibit 99.2

Certification pursuant to 18 U.S.C. Section 1350 as adopted pursuant  to
Section 302 and 906 of the Sarbanes-Oxley Act of 2002.
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In   connection  with the Annual Report Pursuant to Section 13 or  15(d)
of  the  Securities   Exchange  Act of 1934 on  Form  10-KSB  of  Andean
Development  Corporation (the "Company")  for the period ended  December
31,  2002, as filed with the Securities and Exchange  Commission on  the
date  hereof  (the "Report"), I, Jose Luis Yrarrazaval, Chief  Financial
Officer,  certify, pursuant to 18 U.S.C. Sec.1350, as  adopted  pursuant
to  Section  302 and 906 of the Sarbanes-Oxley Act of 2002, that:

1.  I have reviewed this annual report on Form 10-KSB/A of ANDEAN
   DEVELOPMENT CORPORATION.

2.  Based on my knowledge, this yearly 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 yearly report;

3.  Based on my knowledge, the financial statements, and other financial
   information included in this yearly 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 yearly report;

4.  I am responsible for establishing and maintaining disclosure controls
   and procedures (as defined in Exchange Act Rules 13a-14 and 15d-14)
   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 me by others within
       those entities, particularly during the period in which this
       yearly report is being prepared;

    b)   evaluated the effectiveness of the registrant's disclosure
       controls and procedures as of a date with 90 days prior to the
       filing date of this yearly report (the "Evaluation Date"); and

    c)   presented in this yearly report my conclusions about
       effectiveness of the disclosure controls and procedures based on
       my evaluation as of the Evaluation Date;

5.  I have disclosed, based on my most recent evaluation, 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 in the design or operation of
       internal controls which could adversely affect the registrant's
       ability to record, process, summarize and report financial data
       and have identified for the registrant's auditors and material
       weakness in internal controls; 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; and


6.  I have indicated in this yearly report whether there were significant
   changes in internal controls or in other factors that could
   significantly affect internal controls subsequent to the date of my
   most recent evaluation, including any corrective actions with regard
   to significant deficiencies and material weaknesses.
Dated:  August 12, 2003
/s/ Jose Luis Yrarrazaval
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  Jose Luis Yrarrazaval, CFO