**Exhibit
      31.2**





**CERTIFICATIONS**





I,
      Ray M. Harlin,
      certify that:







1.  I
      have reviewed
      this annual report on Form 10-K of U.S. Xpress Enterprises, Inc.;




|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 officers 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)) and internal
              control over financial reporting (as defined in Exchange Act Rules
              13a-15(f) and 15d-15(f)) 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)  Designed
      such
      internal control over financial reporting, or caused such internal control
      over
      financial reporting to be designed under our supervision, to provide reasonable
      assurance regarding the reliability of financial reporting and the preparation
      of financial statements for external purposes in accordance with generally
      accepted accounting principles;




c)  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




d)  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 officers 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: March
      ,
      2007




By:/s/
                Ray M.
                HarlinTitle:Ray
                M.
                Harlin, Chief Financial Officer