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: 1-13-06 | /s/  Allen E. Larson                   
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|              |                                        
|              | Controller and Chief Accounting Officer

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