Exhibit 31.2

# LAS VEGAS SANDS, INC.

# CERTIFICATIONS

I, Harry D. Miltenberger, certify
that:

1.    
          I have reviewed this annual report on Form 10-K of Las Vegas Sands, Inc. (the
          Company);

2.    
          Based on my knowledge, this 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 annual report;

3.    
          Based on my knowledge, the financial statements, and other financial information
          included in this annual 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 annual report;

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 15d-15(e)) for the Company and we 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 Company, including its consolidated
                    subsidiaries, is made known to us by others within those entities, particularly
                    during the period in which this annual report is being prepared;
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|(b) | evaluated the effectiveness of the Companys disclosure controls and
                    procedures and presented in this annual report our conclusions about the
                    effectiveness of the disclosure controls and procedures, as of the end of the
                    period covered by this annual report based on such evaluation; and
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|(c) | disclosed in this annual report any change in the Companys internal
                    control over financial reporting that occurred during the Companys most
                    recent fiscal quarter (the Companys fourth fiscal quarter in the case of
                    this annual report) 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 (or persons performing the equivalent function):

|(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: March 30, 2004

| |  | By:       /s/Harry D. Miltenberger
             
Name:   Harry D. Miltenberger
Title:     Vice President-Finance
              (principal financial and accounting
                                                                officer)
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