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Exhibit 31.2

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, L.P.;                                                                                                                                                                                     
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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;
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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 registrant as of, and for, the periods presented in
this report;                 
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|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                                                                                                    
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| | 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, L.P.