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Exhibit 31.4

CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER
PURSUANT TO SECTION 302 OF SARBANES  OXLEY ACT OF 2002

I, Thomas E. Legro, certify that:



|1. |  | I have reviewed this report on
Form 10-Q for the quarter ended September 30, 2003 of
Indiantown Cogeneration Funding Corporation;                                                                                                                                                                       
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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 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 officer 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 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;         
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|
| | b. |  | 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 in this report based on such
evaluation; and                                                                                                    
|
| | c. |  | 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 officer 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):
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| | a. |  | All significant
deficiencies and material weaknesses in the design
or operation of internal control over financial
reporting are reasonably likely to adversely affect
the registrant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
registrants internal control over financial
reporting.                                                                                         

Date: November 13, 2003

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| |  | /s/ THOMAS E. LEGRO
Thomas E. Legro
Vice President, Controller and Chief Accounting Officer
Indiantown Cogeneration Funding Corporation