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| **Exhibit 31.2 **National Rural Utilities Cooperative Finance Corporation**Certification Pursuant to Section 302 of the      Sarbanes-Oxley Act of 2002**(18 U.S.C. Section 1350) 
I, Steven L. Lilly, certify that: 
1.
I have reviewed this annual report on Form 10-K, and all reports on      Form 8-K containing distribution or servicing reports filed in respect of      periods included in the year covered by this annual report, of the Rural      Electric Cooperative Grantor Trust (SOYLAND) 1993-B2;  
2.
Based on my knowledge, the information in these reports, taken as a      whole, 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 as      of the last day of the period covered by this annual report;  
3.
Based on my knowledge, the distribution or servicing information      required to be provided to the trustee by the servicer under the pooling      and servicing, or similar, agreement, for inclusion in these reports is      included in these reports;  
4.
I am responsible for reviewing the activities performed by the servicer      under the pooling and servicing , or similar, agreement, and based upon my      knowledge and the annual compliance review required under the pooling and      servicing, or similar, agreement, and except as disclosed in the report,      the servicer has fulfilled its obligations under that agreement; and   
5.
The reports disclose all significant deficiencies relating to the      servicer's compliance with the minimum servicing standards based upon      the report provided by an independent public accountant, after conducting      a review in compliance with the Uniform Single Attestation Program for      Mortgage Bankers or similar procedure, as set forth in the pooling and      servicing, or similar, agreement, that is included in these reports.  
Date:
March 29, 2004    
/s/ STEVEN L. LILLY   
Steven L. Lilly   
Chief Financial Officer    
A signed original of this written statement required by Section 302 has      been provided to National Rural Utilities Cooperative Finance Corporation      and will be retained by National Rural Utilities Cooperative Finance      Corporation and furnished to the Securities and Exchange Commission or its      staff upon request.******** |