EXHIBIT 31.3

CERTIFICATION

I, Allen E. Larson, certify that:

|1. |  | I have reviewed
this report on Form 10-Q of Minn Dak Farmers Cooperative;
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|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;
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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 Company as of, and for, the periods
presented in this report;
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|4. |  | The
Companys other certifying officers and I are responsible for establishing
and maintaining disclosure controls and procedures (as defined in Exchange Act
Rules 13a-15(e) and Rule 15d-15(e)) for the Company and have:
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| | a) |  | designed such
disclosure controls and procedures to ensure that material information relating
to the Company, 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;
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| | b) |  | evaluated the
effectiveness of the Company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.
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| | c) |  | disclosed in
this report any change in the registrants internal control over financial
reporting that occurred during the Companys most recent fiscal quarter
that has materially affected, or is reasonably likely to materially affect, the
Companys internal control over financial reporting; and
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|5. |  | The
Companys other certifying officers and I have disclosed, based on our most
recent evaluation of internal control over financial reporting, to the
Companys auditors and the audit committee of the Companys board of
directors:
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| | 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 Company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 Companys internal control over financial
reporting.
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|Date: | 7-14-04                                 |  |  | /s/   Allen E. Larson | 
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|      |                                         |  | 
|      | Controller and Chief Accounting Officer | 

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