EXHIBIT 31.2



CERTIFICATION



I, Kurt B. Thompson, certify that:



| | 1. | I have reviewed the amendment of the Annual Report (the Amended Annual Report) on Form 10-K of Oxford Health Plans, Inc;
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| | 2. | Based on my knowledge, this Amended Annual 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 Amended Annual Report;
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| | 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 Amended Annual Report;
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| | 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:
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| | 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 Amended Annual Report is being prepared;
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| | b) | evaluated the effectiveness of the registrants disclosure controls and procedures as of the end of the period covered by this Amended Annual Report (the Evaluation
Date); and
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| | c) | presented in this Amended Annual Report our conclusions about the effectiveness of the disclosure controls and procedures, based on our evaluation as of the Evaluation Date.
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| | 5. | The registrants other certifying officer and I have disclosed, based on our most recent evaluation, to the registrants auditors and the audit committee of the
registrants board of directors (or persons performing the equivalent functions):
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| | a) | all significant deficiencies and material weaknesses in the design or operation of internal control which are reasonably likely to adversely affect the registrants ability to
record, process, summarize and report financial information; and
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| | b) | any fraud, whether or not material, that involves management or other employees who have a significant role in the registrants internal control; and
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| | 6. | The registrants other certifying officer and I have indicated in this Amended Annual Report whether there were significant changes in internal controls or in other factors
that could significantly affect internal controls subsequent to the date of our most recent evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses.
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April 29, 2004



/s/ KURT B. THOMPSON



Kurt B. Thompson

Chief Financial Officer