CERTIFICATION OF CHIEF FINANCIAL OFFICER
                          OF CORPORATE GENERAL PARTNER

                 PURSUANT TO RULE 13a-14 AS ADOPTED PURSUANT TO
                  SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

     I, Robert A. Bourne, the President and Treasurer of CNL Realty Corporation,
the corporate  general  partner of CNL Income Fund IX, Ltd. (the  "registrant"),
certify that:

1.       I have reviewed this annual report on Form 10-K/A of the registrant;

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 are 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, 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) 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 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 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 5, 2004


                                                         /s/ Robert A. Bourne
                                                         -----------------------
                                                         Robert A. Bourne
                                                         President and Treasurer